Page 71 - CA Final Audit Titanium Full Book. (With Cover Pages)
P. 71
CA Ravi Taori
to their responses.
2B. Additional Audit Procedures: If necessary, the auditor should perform further audit procedures to
supplement the investigation.
2C. Trigger for Additional Procedures: The need for additional procedures arises when management is
unable to provide an explanation, or when the explanation, along with the obtained audit evidence, is
considered inadequate.
NOTE: As per Our past experience Concepts & Questions given in main ICAI Module are extremely
important & there are high chances that whole paper will come from here so we have restricted only SM
based content in Chapters. Further extra content of SA’s given in Index or where module coverage is not
adequate is given at the end as a separate Chapter. So that students can deal with such content separately with
different strategy.
www.auditguru.in 3.27
