student help-book for commerce aspirants
CA FINAL
Paper 3:
Advanced Auditing & Professional Ethics
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Practice before writing your exam
Mock Series-1
Mock Series-2
Revision Test Paper-1
Revision Test Paper-2
Final paper-2022
Accentuate your revision with youtube marathons
Test your preparation
Question1:
As an auditor of a listed company for the year ended 31st March, 2019, how would you determine the 'Key Audit Matters'?
Question2:
CA Vardhman has been appointed as an auditor of Life Reliable Insurance Ltd. He observed that few insurance policies have been sold by the company in the last month of the financial year ending 31st March, 2022. While recognizing income in the income statement of the company, it is the responsibility of CA Vardhman to make an assessment of the reasonability of the risk pattern managed by the management. Also, it is to be ensured by him that Life Reliable Insurance Ltd. should not issue policies, if the risk is not established before the closure of the F.Y. 2021-22. Indicate the circumstances when the company should not issue the policy documents