Ca final auditing paper

@ Raunak  n Kamal Sir

thanks for your analysis. it's really helpful.

@ raunak ..

Dear sorry to say, but you are in real danger. AS ICAI always says don't quote a wrong section. You can hardly receive any mark. As far as I have attended seminars, I have just learnt its better not to write sections in case you have probability of getting wrong. Whatever has happened just happened.  But now don't repeat this mistake in Law paper. 

Good luck 

Dont quote the sections which you are not sure of

i agree with the answers   @ 80% currect  of above one..