Audit by Pragnesh Sir
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This channel is dedicated to provide Quality MCQs for CA Final Students- By CA Pragnesh Kanabar
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Audit by Pragnesh Sir pinned «CA FINAL AUDIT PREPARATION STRATEGY....! May 25.. By CA Pragnesh Kanabar Sir BAS ITNA KAR LO! JUST DO THIS MUCH! AND THEN GO TO THE EXAMS WITH FULL CONFIDENCE... TOGETHER WE WILL OVERCOME THIS.... https://youtu.be/0Djl62702wA»
RTP and MTP May 2025. I am creating a super summary. So leave it upto me. In case you are worried about it then chill..
One simple tip... Don't waste too much time on a topic... nahi ho rha he then just cover module questions from my pocket notes and move ahead...!
Audit by Pragnesh Sir
RTP and MTP May 2025. I am creating a super summary. So leave it upto me. In case you are worried about it then chill..
RTP May 2025 Pocket Notes CA Final Audit.pdf
198.7 KB
Pocket Notes- RTP May 2025 CA Final Audit by CA Pragnesh Kanabar. If you are running short on time then just glance through this RTP Pocket notes and check the concepts covered. You just need to know these concepts. No need to read detailed question answer. Bank Audit MCQ is good (MCQ 6) and Bank Audit NPA question is also good in descriptive part.
RTP May 2025 Pocket Notes CA Final Audit.pdf
198.7 KB
POCKET NOTES MTP MAY 2025... NO NEED TO CHECK IF YOU ARE RUNNING SHORT ON TIME... SOME STUDENTS WANTED IT AND HENCE I AM SHARING IT!! PLEASE CONTINUE WITH YOUR SCHEDULE.... IF TIME PERMITS JUST GLANCE THROUGH CONCEPTS COVERED IN MCQs.
Code to remember CARO clauses- PIL 185- Deposit the Cost of Government Taxes due to Undisclosed Default Misuse and Fraud by Nidhi’s Relatives Internally in Non-Cash Transactions with NBFC incurring Losses. Statutory Auditor Should Resign due to such Material Uncertainty and do some CSR against his Adverse remarks.

i) P- Property Plan and Equipment
ii) I- Inventory
iii) L- LIGS- Loans Investment Guarantee and Security given
iv) 185- Section 185 and 186 of Companies Act, 2013
v) Deposit- Compliance with Deposit taking norms
vi) Cost- Maintenance of Cost records- Section 148
vii) Government taxes- Regularity in Payment of Statutory Dues.
viii) Undisclosed- Income Surrendered under Income Tax Act
ix) Default- In repayment of dues
x) Misuse- of Funds of IPO/FPO/Private placement
xi) Fraud- Fraud reporting
xii)Nidhi- Compliance with Nidhi Company Norms.
xiii) Relatives- Related Party Norms and disclosure in the FS.
xiv) Internally- Internal Audit System
xv) Non- Cash Transactions- Section 192 of Companies Act 2013
xvi) NBFC- RBI guidelines compliance by NBFC.
xvii) Incurring losses- Cash Loss incurred.
xviii) Statutory Auditor should resign- Resignation by Statutory auditor
xix) Material Uncertainty- over Going concern.
xx) CSR- amount unspent on ongoing CSR projects.
xxi) Adverse remarks- on the CARO of components FS.
All the best! I will keep you in my prayers! Please be calm and try to attempt with a peaceful mind. Please! Go and fight now! I trust you...
How was your audit ca final paper may 2025?
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My humble request..
You did your best..!
I will prepare suggested answers with accurate hints and references...
But please until then don't think about it if you have group 2...

If you don't have group 2 then first go and relax for some time...
You deserve it!