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CA IPCC AND FINAL Memory tip’s on Standards on Auditing (DOWNLOAD)

CA IPCC AND FINAL Memory tip’s on Standards on Auditing

[button color=”” size=”” type=”3d” target=”” link=””]SA 200 [/button]

Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Standards On Auditing

MEMORY TIP :- There are TWO O in the beginning of the name. Thus TWO OO i.e. 200.

[button color=”” size=”” type=”3d” target=”” link=””]SA 250[/button]

Consideration Of Laws And Regulations In An Audit Of Financial Statements

MEMORY TIP :- Audit of Companies Registered Under section 25 of the Companies Act, 1956.

[button color=”” size=”” type=”3d” target=”” link=””]SA 320[/button]

Materiality In Planning And Performing An Audit

MEMORY TIP :- Everyone have 32 teeth to eat any MATERIAL.

[button color=”” size=”” type=”3d” target=”” link=””]SA 330[/button]

The Auditor’s Responses To Assessed Risks

MEMORY TIP :- Divide the name into two parts

  • Part 1 – The Auditor’s Responses
  • Part 2 – To Assessed Risks

Memory Tips on Standard on Auditing

[button color=”” size=”” type=”3d” target=”” link=””]SA 402[/button]

Audit Considerations Relating To An Entity Using A Service Organisation.

MEMORY TIP :- Section 420 of Indian Penal Code is for Forgery & Fraud etc. i.e. Chori

But the SA number is 402, thus Memory Tip (in HINDI) is Service Organisation thik se chor bhi nahi hai.

[button color=”” size=”” type=”3d” target=”” link=””]SA 450[/button]

Evaluation Of Misstatements Identified During The Audit

MEMORY TIP :- 45 Years of Principal (Sir) has identified the misstatements during the audit.

MEMORY TIP :- Rs. 500 Currency note is an audit evidence.

[button color=”” size=”” type=”3d” target=”” link=””]SA 501[/button]

Audit Evidence – Specific Considerations For Selected Items

MEMORY TIP :- SA 501 is one step ahead of SA 500.

MEMORY TIP – Five fingures of one hand are totally related to five fingures of other hand.

[button color=”” size=”” type=”square_outlined” target=”” link=””]Note – before starting SAs 600 series, these series are designed for “USING THE WORK OF OTHERS”[/button]

[button color=”” size=”” type=”3d” target=”” link=””]SA 610[/button]

Using The Work Of An Internal Auditor

MEMORY TIP – In Number SA 610, 1 is resembles as I, I for Internal Auditor.

[button color=”” size=”” type=”3d” target=”” link=””]SA 620[/button]

Using The Work Of An Auditor’s Expert

MEMORY TIP – 420 + 200. An Auditor Expert is 420 first of all.

[button color=”” size=”” type=”3d” target=”” link=””] SA 700[/button]

Forming an Opinion And Reporting On Financial Statements

MEMORY TIP :- you might have watched James Bond movie(s). His Number is 007.

[button color=”” size=”” type=”3d” target=”” link=””]700[/button]

700 is just opposite of 007. The Memory Tip is James Bond has formed ulta pulta opinion.

Click the Download button to download the Complete Memory Tips for Standard on Auditing

[button color=”” size=”” type=”3d” target=”” link=”http://www.examsleague.com/wp-content/uploads/2015/09/CA-FINAL-SA-MEMORY-TIP.docx”]DOWNLOAD[/button]

These notes Have been made by ashwin gyanchandani and Compiled by Examsleague.com
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