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

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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
Some of us may feel frustrated, powerless, hopeless when for some reason or the other you keep failing to achieve your targets on consistent basis.

And then you may think it’s not possible I won’t be able to do it.

And one part of you says that it is possible I can do it. You should back this second thought because it is called coming out from your comfort zone. Coming out of limits set in your brain. We need to come out of this our own cage. We need to think it’s possible and it will be done.

Come out of it set yourself free and achieve the unexpected.

RT
Audit in 15 Days with Plan | CA Inter Jan'25 | Rapid Questions (RQ) | CA Ravi Taori | Vsmart Academy

https://youtu.be/k956j5lW-kw
For Both F & I
Low risk item, with strong controls and no past experience of exception, no current reason that TP will disregard EC request. There are 10 loans given of 5 crore each. What to prefer ?
Anonymous Quiz
38%
Positive Confirmation Request
42%
Negative Confirmation Request
17%
Obtain Loan Statement
1%
Visit Borrowers
2%
Talk to Borrowers
Paper 6 Audit Index Ravi Sir Titanium.pdf
841.2 KB
Paper 6 IBS Audit Index Ravi Sir Audit Titanium Concept Book
Super Profile Good Stipend https://prachay.com/pre-registration

Share it with those who need it.
For both Final & Inter

Mgt refuses to give WR even after discussion. Auditor concludes there are integrity issues. What should he do ?
Anonymous Quiz
48%
Modify Opinion as per SA 705
17%
Go for more evidence to confirm info in WR
31%
Take Appropriate Action from any of above
4%
None of the above