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Audit--
If management uses the work of ___ regarding the provision to be made in respect of a case filed against the company,the expert can be treated as competent.
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Repost from CA New Course 2026
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When information to be used as audit evidence has been prepared using the work of management expert,the auditor--
_refers to studying significant ratios and trends and investing unusual fluctuations.
Management expert is an individual possessing expertise in a field other than whose work in that field is used by
Statement 1: inspection consists of witnessing a process being performed by others.
Statement 2:Inquiry consists of seeking appropriate information from knowledgeable persons or outside the entity.
Audit----
Substantive procedure seek to obtain assurance regarding following assertion about transection:
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Repost from CA New Course 2026
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Last Focus Area !!
🔥 CARO ( 4-8 marks weightage ke sath , sabse easy and sabse jayda weightage)
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🔥 Audit documentation ( very easy and very less content)
Scoring chapter ( 5 marks )
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( Must do , ICAI favourite)
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🔥 Audit of different entities me koi 4-5 entities ki audit check karlo, kya kya likhna and unme common point nikal lo jo exam time me help kare
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