➡️ Some Common Keywords to be used in Audit Paper 

👨🏻‍🎓 By CA Divyesh Vaghela

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- Limitation on scope of audit due to circumstances
- Inquiry of management and TCWG
- Internal control system
- Consider impact on audit opinion as per SA 705
- Alternate audit procedures
- Sufficient and appropriate audit evidence
- Compliance with laws and regulations
- Material misstatement
- Existence and completeness
- Independence, integrity, and objectivity of auditor
- Operating effectiveness of controls
- Auditor's responses to the assessed risks
- Assertions regarding transactions, balances, and disclosure
- Substantive procedures/test of details
- Compliance procedures/test of controls to be used while answering on further audit procedures
- Nature, timing, and extent of audit procedures
- Re-evaluate reliability and integrity of management
- Discuss the matter with those charged with governance
- Going concern considerations
- Analytical review procedures for financial statements and in relation to material transactions

🔗 Must Read - When to use such keywords
https://t.me/Divyesh_Vaghela/1742

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✅CA Final | MCQ Answers - May 25 :

👨🏻‍🎓 By CA Divyesh Vaghela

Answers marked in MCQs

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📍FR :
https://t.me/Divyesh_Vaghela/1782

📍AFM :
https://t.me/Divyesh_Vaghela/1783

📍Audit :
https://t.me/Divyesh_Vaghela/1784

📍DT :
https://t.me/Divyesh_Vaghela/1785

📍IDT :
https://t.me/Divyesh_Vaghela/1786

📍IBS :
https://t.me/Divyesh_Vaghela/1787


➡️ All Subjects Chapterwise weightage - Trend Analysis (Included New Course also)
https://t.me/Divyesh_Vaghela/1204

#️⃣ Download All Useful Resources

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𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

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