
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



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<p class="wp-block-paragraph"><em>We are Sharing With You Some Common Keywords to be used in Audit Paper . So kindly Check Out our www.castudynotes.com website and ALL the Best for Your upcoming Exams.</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<h2 class="wp-block-heading"><strong>Some Common Keywords to be used in Audit Paper</strong>;</h2>



<ul class="wp-block-list">
<li>Limitation on scope of audit due to circumstances</li>



<li>Inquiry of management and TCWG</li>



<li>Internal control system</li>



<li>Consider impact on audit opinion as per SA 705</li>



<li>Alternate audit procedures</li>



<li>Sufficient and appropriate audit evidence</li>



<li>Compliance with laws and regulations</li>



<li>Material misstatement</li>



<li>Existence and completeness</li>



<li>Independence, integrity, and objectivity of auditor</li>



<li>Operating effectiveness of controls</li>



<li>Auditor&#8217;s responses to the assessed risks</li>



<li>Assertions regarding transactions, balances, and disclosure</li>



<li>Substantive procedures/test of details</li>



<li>Compliance procedures/test of controls to be used while answering on further audit procedures</li>



<li>Nature, timing, and extent of audit procedures</li>



<li>Re-evaluate reliability and integrity of management</li>



<li>Discuss the matter with those charged with governance</li>



<li>Going concern considerations</li>



<li>Analytical review procedures for financial statements and in relation to material transactions</li>
</ul>



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