Auditing query

I m having a query regarding auditing does icai devote full mark for practice manual answer ad ihave been studying inherent limitations on audit SA200 REVISED state only 3 point Nature of financial reporting; Nature of evidence; The need of audit to carried out in reasonable time and reasonable cost. Without any explaination in standard While we can write many point but they are not stated in standard ..so whether to follow standard or either to add point . Please help ,no guess work please.