auditing

Please note that professional exams like CA, CS requires thorough knowledge of subjets that we are dealing with.They test our understanding and application of a topic or theory in practical scenarios. Skipping of a topic is not a good idea in these kind of exams.

One cannot predict that this SA or this question will surely come in the exams. So it is always suggetsed that be prepared for 100%. ( sartworks plays a vital role in some subjects but not for auditing )

All the best !!