Paper – 6   : Auditing & Assurance

·        Use study material only as far as possible.

·        But if you find anything difficult or if you are not getting the language properly than Padhuka is best

·         Compilations are most useful next to study material. Go through it for each chapter so that you can know how to write the paper and what does the Institute expects from us.

·        As far as SA i.e AAS are concerned please prepare from  D.S. Rawat

·        But do not spent too much time behind SAs as if you can complete study material fully, you will automatically have completed most of the important SAs.

•  So systematic study is required in Audit as I given suggestions in Law  (https://www.caclubindia.com/forum/important-suggestions-for-pcc-and-ipcc-students-for-law-eth-86515.asp).

      i.e Do not try to mug up. Even in Auditing also ICAI requires practical

     applicability of theoretical knowledge. As it is tendency of the institute.

·        Try to apply practical knowledge as if you were conducting audit of that particular entity in Vouching, verification, Inter control Practical questions and specially special audits.

·        Do not leave anything in option. Because options have been removed and all the questions are compulsory.

·        Generally short notes are from First 4 chapters.

·        And also one more thing in True or False questions try to be as precise as possible in your answer and give reference to sections if possible. But if you know the provsions you can get 1 to 1.5 marks easily.