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Regular Audit Updates / Tips / Videos / Notes for CA Inter & CA Final Audit
by CA Ravi Taori

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Whether explicit statement is required in audit report as per SA 620 that there is no reduction in responsibility of auditor even when reference is given to expert’s report ?
Anonymous Quiz
36%
It is understood principle no need to specify it explicitly.
64%
Explicit statement is required in audit report.
Happy Dussehra!

May this festival of victory bring you strength, courage, and positivity. Just as Lord Rama triumphed over evil, may you overcome all challenges and achieve success in life. Wishing you and your loved ones a prosperous and joyous Dussehra! 🌸🔥
For CA Final and Inter - Which of the following makes control environment strong ? Consider all elements of internal control system. (Guys these are difficult ones, don't expect this level in exams)
Anonymous Quiz
21%
Risk Management Committee of Company
34%
Segregation of Duty
10%
Appointing Expert for Cyber Security Evaluation
15%
Monthly seminars on ethical values, rewards and punishments
20%
Clearly defined roles and responsibilities of accounting teamBroadcast
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For CA Final
Flowchart should include list of questions which are answered by studying that flowchart as per Ch 4 ?
Anonymous Quiz
29%
No, don't mix different techniques unnecessarily.
71%
Yes it's good thing it acts are guidance to persons referringflowchart.
AuditGuru | CA Ravi Taori | AIR
For CA Final
Flowchart should include list of questions which are answered by studying that flowchart as per Ch 4 ?
Every good thing if consumed in excess becomes poison. Food, water, vitamins, sleep, studies, mobile phone, internet, ott, videos, GF, BF etc. So set some limits time wise or feel wise after which you need to take break from it.

So regularly have no food (fasting) no mobile & internet (e-fasting) etc. Further on daily basis just keep them out of sight and out of reach to reduce, control your consumption.

Balance of things will make life peaceful yet moving at crushing speed.

RT
You may feel you have not studied enough, you may feel you are slow, you may feel lost but just look back day you started.

You were not able to sit for 2 hours, you didn’t knew basic concepts, you didn’t knew coverage, you were slow in solving problems , complex problems were overhead.

But today you can sit for many hours at stretch to study, you have reached some schedule, you know have knowledge of many complicated concepts and problems. You have better concentration. You have improved a lot.

Improvement can’t be noticed by you yourself because you change little bit every day so you don’t feel but it can be felt when you see starting point and today where you are.

Show gratitude be happy for your wins, positive state mind matters. Happy mind is best for studies.

Good state mind can help you cover 100 pages in a day and bad state of mind may not let you cover 1 page. State of mind and positive feel matters.

RT
Guaranteed Success Formula For CA Inter and Final Audit For May 25 Exams and Later

https://youtu.be/-iL7wFrL1lQ?feature=shared
For Both Final and Inter

Auditor identified no RMM in land 50 crores and controls are strong and operating effectively. No change with respect to last year. Auditor was same. Auditor response SA 330
Anonymous Quiz
9%
No need to do anything as there is no risk and controls are strong
59%
Some Substantive audit procedures are required, Like analytical procedures or TOD should be there.
20%
Mandatory attendance of physical verification is required.
13%
Just refer documents from previous year’s audit file.
For Both CA Inter and Final
In which of the following areas substantive procedures alone cannot provide sufficient and appropriate evidence as per SA 330 ?
Anonymous Quiz
36%
Traditional sole proprietor run retail grocery shop.
16%
Petrol Pumps Operation
43%
IRCTC Ticket Booking
6%
Gym Operations
CA Final Audit Rapid Revision Ch 04 Part 2 will be done tomorrow at 1:30 PM we will cover whole chapter.
For CA Final & Inter
TOC on sales system was done in FY 20-21. In FY 23-24 which of the following should be done? There no change in ICS or circumstances.Other controls tested in FY 22-23.
Anonymous Quiz
7%
Rely on previous year audit evidence.
14%
Perform detailed review of previous year records.
41%
Retest sales controls in current year. TOC of others not required.
39%
Test all controls in current year.
If you don’t feel like studying please do one thing straight away, get “headphones” (must) put music which you like, which you like humming then see magic. It revitalises your brain and also dance little bit.

Music and Dance are amongst most powerful things in world, which can energise you instantly and change your mood for good, use it frequently. Lord shiva (Adinath) practices both and inspires all of us.

Stay happy stay energetic keep moving ahead. Take positive happy step towards your goal every moment.

We will give best to universe to get best back.

RT