Hello Everyone,
Please find below the links to Preparation Resources updates by CA Study. These files/ links are also uploaded in CA Study Library Section of Application & on castudyweb.com library in respective subjects.
[google-drive-embed url=”https://drive.google.com/uc?id=18f-jHnFKB8JNIOzvLvTR0ttsXNvrzDOz&export=download” title=”ISCA Charts by Rachendra Mundada Sir.pdf” icon=”https://drive-thirdparty.googleusercontent.com/16/type/application/pdf” style=”download”]
[google-drive-embed url=”https://drive.google.com/uc?id=17E23x86GmhcsssuN2nR7ocTrvzpkCoIQ&export=download” title=”Company Accounts Section 128 to 138 Revision Voice Clip.mp3″ icon=”https://drive-thirdparty.googleusercontent.com/16/type/audio/mp3″ style=”download”]
Law & Audit Saga by CA Sanidhya Saraf, [31.03.19 15:14]
Key words and interlinking and tips to be followed for Audit exam by CA Sanidhya Saraf Sir:
1. Instead of using profit and loss or balance sheet write that identify risk at assertion level ie. Every material class of account balance, class of transaction or disclosure or perform procedures at every material class of… Or consider material at every material class of..
2. Use expression like true and fair, professional skepticism, inherent risk, professional judgement etc.
3. Whenever reporting is asked then always use SA 705.
4. Whenever identification of risk is asked use SA 315 and 330 together.
5. Whenever misstatement is asked use SA 450 and SA 320 together.
6. When ever subsequent events are asked use SA 560 and AS 4 together.
7. For going concern SA 570 and AS 1 together.
8 . For related party – SA 550, AS 18 and Caro 2016 together.
9. For frauds – 143(12),(11) and SA 240 together.
10. For default in statutory dues-sa 250 and caro 2016 together.
11.Corelate Section 128 and 129 with 143(3).
12. Try to harmonise provision of co act, code of ethics together.
12. Focus on guidelines in code of ethics and not just schedules.
13. Students who have taken my class please remember every single presentation tip I taught.
14. Do look at good practical questions you have marked in PM , RTP’s and incorporate there prints in the book you are studying so that you just have one book to study before exam.
15. Whatever you Study now, do remember that it is relevant only when you can revise it before exam day. So be a smart worker and not a hard worker.
Following this guidelines will help you do we’ll in exams.
Your friend, mentor and coach.
CA Sanidhya Saraf.
[google-drive-embed url=”https://drive.google.com/uc?id=1n88r14XUzj-CW2pBHlnqF9gYATcBXFku&export=download” title=”E-Way Bill MCQ by Dippak Gupta Sir.pdf” icon=”https://drive-thirdparty.googleusercontent.com/16/type/application/pdf” style=”download”]
[google-drive-embed url=”https://drive.google.com/uc?id=131HB_sG5gtMlS9MTl36c_5e2OvCvkPEL&export=download” title=”Reverse Charge MCQs by Dippak Gupta Sir.pdf” icon=”https://drive-thirdparty.googleusercontent.com/16/type/application/pdf” style=”download”]
[google-drive-embed url=”https://drive.google.com/uc?id=1hyqq2h7OYCJEw9J_JMy53oeYBXQ-LEOd&export=download” title=”Zero Rated Supplies MCQs by Dippak Gupta Sir.pdf” icon=”https://drive-thirdparty.googleusercontent.com/16/type/application/pdf” style=”download”]
[google-drive-embed url=”https://drive.google.com/uc?id=1e3VK_j80muel18HhLIJLCwbtlF8UgnOd&export=download” title=”Errors-Omissions-Clarification in CA Final IDT Scanner by Dippak Gupta Sir.pdf” icon=”https://drive-thirdparty.googleusercontent.com/16/type/application/pdf” style=”download”]
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Jai Hind, Vande Mataram
Team CA Study
