Auditing

ofcourse they are important... take notes and study it wud help u 

Dear Dhanamoorthy
 

SAs are very important and covers approx 50% marks in your auditing examination. 

If you are in articleship then you should try to implement the same in your daily routine audits to understand them better. 

Secondlly to study them ... you should refer to updated study material of ICAI or you can take surbhi bansal mam book also. 

Try to understand the SAs as these are going to play important role in your CA Profession. 

I hope this will help you better..

Best of luck and study hard.

If you feel SA' s tough, try opting for coaching for some basic idea.Regarding it' s importance, it is covered in almost every chapter of vol 1 study mat. of IPCC.If you want to opt for selective study in SA, then ignore application and explanatory part and concentrate more on those topics that cover auditor' s responsibilities.But, it is better to study everything exhaustively.