SA 800 applies to SPF based FS prepared when the FS are:
Anonymous Quiz
43%
Complete FS
14%
Single Element of FS
6%
Single FS
37%
Any of the above
SA 800 is exhaustive SA and over rules all other Standards on Auditing
Anonymous Quiz
13%
Both statement are correct
34%
Both statement are false
45%
First is correct, second incorrect
8%
First is incorrect, second correct
Which of these is MUST to be included in AR on SPFS
Anonymous Quiz
48%
Alerting users that FS are prepared as per SP FW
6%
Including EOM / OM / MU on GC of AR on GPFS
43%
Both
3%
None of these are must but auditor may include
FRFW (SP) used is necessarily to be described to or referred to in the notes / explanations to the FS?
Anonymous Quiz
70%
Yes
30%
Not mandatory in FS but mandatory to be explained in AR
SA805
Whether KAM to be mandatorily disclosed in AR of audit of
Whether KAM to be mandatorily disclosed in AR of audit of
Anonymous Quiz
13%
Single item of FS or single FS as per 805
12%
Special purpose FS referred under SA 800
33%
Complete set of FS prepared for general purpose referred under SA 700
42%
All of these
SA 805
Adverse / Disclaimer of opinion on overall complete FS, whether auditor can issue unmodified opinion on single FS?
Adverse / Disclaimer of opinion on overall complete FS, whether auditor can issue unmodified opinion on single FS?
Anonymous Quiz
37%
No
56%
Yes if published separately,not prohibited by law&the separate FS donot represent major portion ofFS
3%
Yes if published together
4%
Yes whether published separately or together
SA 805
Adverse / Disclaimer on overall complete FS, whether auditor can issue unmodified opinion on single item or element of FS?
Adverse / Disclaimer on overall complete FS, whether auditor can issue unmodified opinion on single item or element of FS?
Anonymous Quiz
31%
No
61%
Yes if published separately, not prohibited by law & single item or element not major portion of FS
2%
Yes if published together
5%
Yes whether published separately or together
SA 805
Adverse / Disclaimer on BS, whether auditor can issue unmodified opinion on Cash Flow Statement?
Adverse / Disclaimer on BS, whether auditor can issue unmodified opinion on Cash Flow Statement?
Anonymous Quiz
42%
No
39%
Yes if published separately, not prohibited by law & separate FS not major portion of FS
3%
Yes if published together
15%
Yes whether published separately or together
SA 805
Auditor of single item or element of FS to be
Auditor of single item or element of FS to be
Anonymous Quiz
37%
Same as auditor of complete FS
17%
Any other auditor provided he can practically audit single item or element of FS
39%
a or b
8%
No condition and any person can be the auditor
SA 805
Report on single FS / element of FS should be provided
Report on single FS / element of FS should be provided
Anonymous Quiz
21%
Alongwith report on complete FS
26%
Separate from report on complete FS
49%
Alongwith with differentiation from complete FS or Separately
4%
As a component of complete FS
Know why of all above answers and full revision of amended SA 800 805 810 in revision video on YouTube
https://youtu.be/jBIXkIaWT8E
https://youtu.be/jBIXkIaWT8E
Student Query: Was planning for Nov 2025 … now my attempt is Sep 2025 … Can I appear, Should I appear, can I aim for a Rank?
Ans:YES! Bilkul kar sakte ho! No second thoughts
Karna kaisse hai, try to achieve these targets +/- 1 week
Targets
3rd Revision to start from 01st August 2025
2nd Revision to start from 16th June 2025
1st Revision to start from 10th April 2025
So plan to finish your lectures by 10th April 2025.
If one odd subject’s lectures are pending… can stretch it to another 1 to 2 weeks you will still have 100% of 4 months for revising which is a good time.
Can I even aim for a Rank in Sep25?
Ofcourse you can as 4 months of dedicated self study with right approach is also a good time in hand to score a rank.
So don’t think more, do more! All the best
Sir one last Q? My Articleship will end in Jan/Feb 2026 is it still worth attempting for Sep 2025 exams!
Absolutely as you have time in hand to prepare for Sep2025. Pass early, be free, enjoy life. Sir who nahi ho payega, then u can use that time for may be CFA Level 1 exams, or any other degree
Credits: Moksh and other students who raised this query with me in last couple of days
Ans:
Karna kaisse hai, try to achieve these targets +/- 1 week
Targets
3rd Revision to start from 01st August 2025
2nd Revision to start from 16th June 2025
1st Revision to start from 10th April 2025
So plan to finish your lectures by 10th April 2025.
If one odd subject’s lectures are pending… can stretch it to another 1 to 2 weeks you will still have 100% of 4 months for revising which is a good time.
Can I even aim for a Rank in Sep25?
Ofcourse you can as 4 months of dedicated self study with right approach is also a good time in hand to score a rank.
So don’t think more, do more! All the best
Sir one last Q? My Articleship will end in Jan/Feb 2026 is it still worth attempting for Sep 2025 exams!
Absolutely as you have time in hand to prepare for Sep2025. Pass early, be free, enjoy life. Sir who nahi ho payega, then u can use that time for may be CFA Level 1 exams, or any other degree
Credits: Moksh and other students who raised this query with me in last couple of days
Exams now in Sep 2025. Amendments kab tak ke applicable honge?
ICAI has not clarified anything yet.
If old provisions followed, then amendments based on notifications, circulars, etc issued till 28 February 2025 will be applicable (6 months).
CA Inter also same logic is being followed.
I have raised this query with Exam department for further clarification
(Needless to say, Finance Act, new IndAS / AS or new SA only becomes applicable after 1 year.)
ICAI has not clarified anything yet.
If old provisions followed, then amendments based on notifications, circulars, etc issued till 28 February 2025 will be applicable (6 months).
CA Inter also same logic is being followed.
I have raised this query with Exam department for further clarification
(Needless to say, Finance Act, new IndAS / AS or new SA only becomes applicable after 1 year.)
Final Audit MTP-1 May-2025 New and Repeat Qs.pdf
688.1 KB
CA Final AUDIT - MTP 1
All questions which are a repeat of previously asked questions in exams have been marked with reference of where already included in our Question Bank.
So effectively only the new Qs you need to practice additionally for May2025 (the ones without any markings near them)
Tumhara thoda time bachega so sharing! Ek 👍to banta hai
All questions which are a repeat of previously asked questions in exams have been marked with reference of where already included in our Question Bank.
So effectively only the new Qs you need to practice additionally for May2025 (the ones without any markings near them)
Tumhara thoda time bachega so sharing! Ek 👍to banta hai
FR MTP1 May 25 New and old Qs.pdf
344.5 KB
CA Final FR - MTP 1
Like audit now sharing for FR, All questions which are a repeat of previously asked questions in exams have been marked with reference of where already included in our Question Bank.
So effectively only the new Qs you need to practice additionally for May2025 (the ones without any markings near them) 👍
Like audit now sharing for FR, All questions which are a repeat of previously asked questions in exams have been marked with reference of where already included in our Question Bank.
So effectively only the new Qs you need to practice additionally for May2025 (the ones without any markings near them) 👍
STR Vol - I SM Minor Changes in Qs revsd.pdf
503.1 KB
FR - Changes ICAI SM 2025
ICAI in its new SM 2025 for FR has made some minor changes in questions or answers.
Did a micro study of all such changes and sharing pdf of those Qs wherever ICAI has made any changes in the Qs or Ans or both, with changes highlighted in bold and italics for easy reference.
Most of these are very IMP for exams
It is because of all these micro studies our Super 200 QB is getting late, but be rest assured it will be the most researched IMP QB for May2025
(Dont forget to react to the message, need to know what u like ☺️)
ICAI in its new SM 2025 for FR has made some minor changes in questions or answers.
Did a micro study of all such changes and sharing pdf of those Qs wherever ICAI has made any changes in the Qs or Ans or both, with changes highlighted in bold and italics for easy reference.
Most of these are very IMP for exams
It is because of all these micro studies our Super 200 QB is getting late, but be rest assured it will be the most researched IMP QB for May2025
(Dont forget to react to the message, need to know what u like ☺️)
🎉 *🎓 Batch Completed – CA Inter Audit Live! 🎉*
Hurray! 🥳
Your *CA Inter Audit Live Batch** has been successfully *completed today*! 🎊
🕒 *Total Duration:* 75 hours
📚 *Coverage:* 100% Course + ICAI Qs from SM, MTPs and including RTPs upto RTP for May 2025 ✅
💪 Live batch guys you’ve worked hard, stayed consistent, and now you're all set to ace the exam! Hope the recorded batch students are also having fund and learnings🔥
Wishing you the *best of luck* 🍀—we will go and smash AUDIT! 💥
Let’s stay connected 🤝
📲 Feel free to message me anytime for guidance or support on WhatsApp: *9200079000*
*Stay awesome & keep shining! 🌟*
Hurray! 🥳
Your *CA Inter Audit Live Batch** has been successfully *completed today*! 🎊
🕒 *Total Duration:* 75 hours
📚 *Coverage:* 100% Course + ICAI Qs from SM, MTPs and including RTPs upto RTP for May 2025 ✅
💪 Live batch guys you’ve worked hard, stayed consistent, and now you're all set to ace the exam! Hope the recorded batch students are also having fund and learnings🔥
Wishing you the *best of luck* 🍀—we will go and smash AUDIT! 💥
Let’s stay connected 🤝
📲 Feel free to message me anytime for guidance or support on WhatsApp: *9200079000*
*Stay awesome & keep shining! 🌟*
ICAI PM.pdf
315.2 KB
CA Final FR IndAS 115 Important Question on Customer Loyalty Award Points
ICAI has silently changed the question from what was given in the previous book to now what is included in the new SM of 2025 & has also changed its answer.
This video explains the change in question and the basis of new answer alongwith Nov2024 Exam Paper similar question and why ICAI had to give 2 Suggested Answers for it.
+ sharing a YT video explaining the solution
ICAI has silently changed the question from what was given in the previous book to now what is included in the new SM of 2025 & has also changed its answer.
This video explains the change in question and the basis of new answer alongwith Nov2024 Exam Paper similar question and why ICAI had to give 2 Suggested Answers for it.
+ sharing a YT video explaining the solution