![Start Studying
Selected Past Papers to Practice in writing after basic assessment
Chapter 01 [Q.1 –Autumn 18], [Q.7 –Autumn 16] & [Q.4 –Autumn 11]
Chapter 13 [Q.10(a) – Spring 19], [Q.4 –Spring 17]
[Q.10 –Autumn 14] & [Q.9 –Autumn 13]
Chapter 02 [Q.2 –Autumn 15], [Q.1 –Autumn 14] & [Q.2(b) –Autumn 14]
Chapter 14 – ISA 700.701.705.706.570 [Q.2 – Spring19], [Q.3(a) – Autumn 18], [Q.9 – Autumn 17]
[Q.5(d,e) –Autumn 16] & [Q.6 – Spring 13]
Chapter 14 – ISA 560.580 [Q.1(b) – Spring 19], [Q.8(b) – Spring 17], [Q.4 –Autumn 15]
[Q.6 –Autumn 12] & [Q.7 – Spring 12]
Chapter 15 [Q.9 –Autumn 16]
Chapter 11 [Q.6 –Autumn 18] & [Q.8 –Autumn 17]
Chapter 12 [Q.3 – Spring 18] & [Q.4 – Spring 15]
Chapter 04 [Q.2(a) –Autumn 18], [Q.3(a) –Autumn 09] & [Q.6 –Spring 11]
Chapter 08 [Q.5 – Spring 19]
Chapter 09 [Q.4 – Spring 12], [Q.7 – Spring 17] & [Q.1 – Autumn 11]
Chapter 10 [Q.5 Autumn 12]
Chapter 07 [Q.3 – Spring 19] & [Q.3 –Autumn 10]
Chapter 05 [Q.7 –Autumn 18],[Q.1(a,c,e) –Autumn 16]&[Q7a – Spring 10]
Chapter 06 [Q.6 –Autumn 19], [Q.2 – Spring 16] & [Q.8 – Spring 15]
Chapter 03 [Q.8 – Spring 18], [Q.2 –Autumn 16], [Q.11 –Spring 16]
[Q.5 –Autumn 10] & [Q.6 –Autumn 10]](https://image.slidesharecdn.com/auditingicapworkshopfeb2020-200314091011/85/Audit-and-assurance-atif-abidi-18-320.jpg)
![Go for ICAP Exam
How to Attempt the paper (A suggestion – not a Recommendation)
1st Hour Plan (App 30 to 35 Marks)
Search for Pure theoretical questions and attempt that as a first preference
(Paper might contain 30+ Straight forward marks)
It would give you confidence to move on (and good marks as well)
(If time is left) Go for Code of Ethics Question and spend time properly
2nd Hour Plan (App 35 Marks)
Go for Report (Type of opinion etc) question [700.701.705.706.570]
Attempt Company Law scenario (if there is any)
Go for Subsequent Event or Written Representation Question [560.580]
3rd Hour Plan (App 35 Marks)
Start with Sampling/External Confirmation Question
Attempt Fraud Question (if there is any)
Go for last questions (seems difficult or not understandable at first sight)](https://image.slidesharecdn.com/auditingicapworkshopfeb2020-200314091011/85/Audit-and-assurance-atif-abidi-49-320.jpg)
Audit and assurance atif abidi
- 1. AUDIT AND ASSURANCE - IDENTIFICATION OF THE ISSUES - PAST PAPERS ANALYSIS - BUILDING APPROACH FOR THE PAPER - KNOWLEDGE BASE VS APPLICATION BASE CHAOS (CHAPTER BY CHAPTER APPROACH) - IDEAL SCHEDULE TO STUDY - SUGGESTED PAST PAPERS TO DO - HOW TO PLAN TIME - WHY GIVE MOCK - HOW TO PLAN & SPEND 3 HOURS OF EXAMS - HOW TO HANDLE CASE STUDIES - GENERAL TIPS & TECHNIQUES - SPRING 2020 What to do in the last month Revision Classes (ICAP House)CAF-09
- 2. What to Do What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 3. Make up Your Mind What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 4. Make up Your Mind Am I doing Right ? ? ?
- 5. Main Issues with Audit & Assurance
- 6. Identify Important Areas What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 9. Chapter by Chapter Approach Ch # Knowledge Based Application Based Mix 1 Complete Chapter (except unit 3) Unit 3 (Company Law) 2 Complete Chapter 3 Unit 1 (Planning) & Unit 5 (NPO) Unit 2 & 3 (Risk Assessment) Unit 4 (Fraud) 4 Complete Chapter (except unit 3) Unit 3 (Sampling – ISA 530) 5 Complete Chapter 6 Complete Chapter 7 Complete Chapter except ratios Ratio Analysis 8 Complete Chapter 9 Complete Chapter except ISA 505 ISA 505(External Confirmation) 10 Complete Chapter 11 Complete Chapter 12 Complete Chapter 13 Unit 1 (Fundamental Principals) Unit 2 (Conceptual Framework) 14 ISA 700, 701 & Co.Law Report ISA 705, 706 ISA 560, 570 & 580 15 Complete Chapter
- 10. Prepare a Schedule What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 11. Prepare a Schedule Day wise Time wise Topic wise
- 12. Prepare a Schedule Standards/Topics to connect (A suggestion – not a Recommendation) Ideal Sequence to Prepare AARS Chapter 01 Chapter 13 Chapter 02 Chapter 14 – ISA 700.701.705.706.570 Chapter 14 – ISA 560.580 Chapter 15 Chapter 11 Chapter 12 Chapter 04 Chapter 08 Chapter 09 Chapter 10 Chapter 07 Chapter 05 Chapter 06 Chapter 03
- 13. Make a Routine What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 14. Make a Routine Create an environment of Your Choice – Ignore Discipline
- 15. Make a Routine Identify your Strength Area ! ! !
- 16. Start Studying What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 17. GENERAL TIPS & SUGGESTION How to Cope with Audit & Assurance ! ! ! • Attending Classes • Reading ICAP bookUnderstanding •Books by different teachers •Building Own notesMind Maps • From your mind mapsRevising • Past Papers (2/3rd Questions) • Reading Question • Understanding • Develop an answer • Match the answer Basic Assessment • Past Papers (1/3rd Questions) • Write it down • Give your solution to a colleague for marking Final Assessment • Final MockSuper Final Assessment
- 18. Start Studying Selected Past Papers to Practice in writing after basic assessment Chapter 01 [Q.1 –Autumn 18], [Q.7 –Autumn 16] & [Q.4 –Autumn 11] Chapter 13 [Q.10(a) – Spring 19], [Q.4 –Spring 17] [Q.10 –Autumn 14] & [Q.9 –Autumn 13] Chapter 02 [Q.2 –Autumn 15], [Q.1 –Autumn 14] & [Q.2(b) –Autumn 14] Chapter 14 – ISA 700.701.705.706.570 [Q.2 – Spring19], [Q.3(a) – Autumn 18], [Q.9 – Autumn 17] [Q.5(d,e) –Autumn 16] & [Q.6 – Spring 13] Chapter 14 – ISA 560.580 [Q.1(b) – Spring 19], [Q.8(b) – Spring 17], [Q.4 –Autumn 15] [Q.6 –Autumn 12] & [Q.7 – Spring 12] Chapter 15 [Q.9 –Autumn 16] Chapter 11 [Q.6 –Autumn 18] & [Q.8 –Autumn 17] Chapter 12 [Q.3 – Spring 18] & [Q.4 – Spring 15] Chapter 04 [Q.2(a) –Autumn 18], [Q.3(a) –Autumn 09] & [Q.6 –Spring 11] Chapter 08 [Q.5 – Spring 19] Chapter 09 [Q.4 – Spring 12], [Q.7 – Spring 17] & [Q.1 – Autumn 11] Chapter 10 [Q.5 Autumn 12] Chapter 07 [Q.3 – Spring 19] & [Q.3 –Autumn 10] Chapter 05 [Q.7 –Autumn 18],[Q.1(a,c,e) –Autumn 16]&[Q7a – Spring 10] Chapter 06 [Q.6 –Autumn 19], [Q.2 – Spring 16] & [Q.8 – Spring 15] Chapter 03 [Q.8 – Spring 18], [Q.2 –Autumn 16], [Q.11 –Spring 16] [Q.5 –Autumn 10] & [Q.6 –Autumn 10]
- 19. HOW TO DEAL WITH APPLICATION BASED CASE STUDIES
- 20. CASE STUDY QUESTIONS Companies Act 2017 ! ! ! • Provisions of the LawStep 1 • Discussion of the scenario • Identification of the relationship between entities Step 2 • RecommendationsStep 3
- 21. CASE STUDY QUESTIONS – COMPANIES ACT 2017 Worked Example Spring 2015 – Q # 2 Comment on each of the following situations with reference to the appointment of external auditors in accordance with the requirements of the Companies Act, 2017. a) ABC Limited and DEF Limited are associated companies on account of common directorship. Salman and Company, Chartered Accountants (SCC) have received an offer for appointment as the auditor in ABC. Salman, a partner in SCC is the spouse of Naveen, who is an employee in DEF. (02) b) All the partners of Kashif Associates are Cost and Management Accountants. The firm has received an offer for appointment as the auditor of Nihal (Private) Limited (NPL). NPL has a paid-up capital of Rs. 500,000 and 30% of its shares are held by Siyal Limited which is a public company. (03)
- 22. CASE STUDY QUESTIONS – COMPANIES ACT 2017 As per the requirements of the Companies Act 2017, if an auditor is disqualified for any company he is also disqualified for the holding and subsidiary company of that company Law In the given situation, ABC and DEF are associated companies (not holding and subsidiary). Additionally the auditor is also not disqualified in DEF as well Scenario Therefore the auditor is not disqualified for ABC company. Recommendation Worked Example – Solved (a)
- 23. CASE STUDY QUESTIONS – COMPANIES ACT 2017 As per the requirements of the Companies Act 2017, auditor must be a Chartered Accountant for the audit of - Public companies; or - Private companies that are subsidiaries of public companies; or - Private company having paid up capital of at least 3 million For other cases auditor can either be a CA or a CMA Law In the given situation, NPL is a private company having paid up capital of Rs 500,000 and is not a subsidiary of any public company because the shareholding of public company (Siyal Ltd) is only 30% Scenario Therefore the auditor being a CMA firm are not disqualified for appointment. Recommendation Worked Example – Solved (b)
- 24. CASE STUDY QUESTIONS Code of Ethics ! ! ! • Identify Threat (Only list down) • (Examples given in book are really important) • Give description of threat if • Question says ‘discuss categories of threats’ • Marks are more than 4 Step 1 • Evaluate the significance of threat • (only if required) • Normally its not required at CAF level Step 2 • Give safeguards (see next slide)Step 3
- 25. CASE STUDY QUESTIONS Code of Ethics ! ! ! Tutor Note Typical safeguards normally used in answering the questions in ICAP Exams (Related to identification of threats and application of Safeguards) 1) Discontinue the relationship / interest / extra favor received by the client. 2) Remove the individual, involved in that relationship/interest, from the team. 3) Involve an independent Chartered Accountant to review the work done by the team 4) If these safeguards cannot mitigate the risk, withdraw from the engagement. Other Safeguards (if question contain good marks) Discuss (Inform) those charged with governance of the entity Discuss at appropriate level in your firm
- 26. CASE STUDY QUESTIONS – CODE OF ETHICS Worked Example Autumn 2016 – Q # 8 Identify the threats which may be involved and suggest appropriate safeguards, if any, in each of the following scenarios: (a) The planning phase of the annual audit of ABC (Private) Limited for the year ended 30 June 2016 is in progress. The engagement partner intends to include Kamran as a member of audit team who joined the firm last month. Before joining the firm Kamran was employed in the finance department of ABC. (05) (b) Nasir is the audit manager on the audit of Diamond Limited (DL) for the year ended 30 June 2016. Nasir has informed that his father owns 10,000 shares in DL. (04)
- 27. CASE STUDY QUESTIONS – CODE OF ETHICS Self-review and familiarity threats will be created, as Kamran has served as an employee in ABC Identification Safeguards: 1) Remove Mr Kamran from the team. 2) Involve an independent Chartered Accountant to review the work done by Mr Kamran 3) If these safeguards cannot mitigate the risk, withdraw from the engagement. Safeguards Worked Example – Solved (a)
- 28. CASE STUDY QUESTIONS – CODE OF ETHICS As the father of Nasir is a close family member, having a direct financial interest in DL, a self-interest threat is created Identification Safeguards: 1) Disposal of shares by the father of Mr Nasir. 2) Remove Mr Nasir from the team. 3) Involve an independent Chartered Accountant to review the work done by Mr Nasir 4) If these safeguards cannot mitigate the risk, withdraw from the engagement. Safeguards Worked Example – Solved (b)
- 29. CASE STUDY QUESTIONS ISA 705/706 ! ! ! • Identification of Materiality (if any benchmarks are given in question) • Divide the amount involved with all benchmarks (except loss before tax) Step 1 • Discuss the issue and correct accounting treatment Step 2 • Discuss auditor’s action in case of scope limitation or material misstatement Step 3 • Management Response and Effect on Opinion (see next slide)Step 4
- 30. CASE STUDY QUESTIONS ISA 705/706 ! ! ! Audit Report Modified Modification of Opinion Material Misstatement Material Qualified (Except for) Pervasive Adverse (Do not) Scope Limitation Material Qualified (Except for) Pervasive Withdrawal or Disclaimer Other Modification Matters disclosed in F/S Relates to Accounts Emphasis of Matter Matters not disclosed in F/S Relates to Audit Other Matter Unmodified Key Audit Matter (701)
- 31. CASE STUDY QUESTIONS – ISA 705 / 706 Worked Example Autumn 2017 – Q # 9 You are audit partner of the firm and your manager has highlighted the following matters: a) The profit before tax of Tariq Limited (TL) for the year ended 30 June 2017 is Rs. 790 million. TL provides three year warranty to its customers and has made provision of Rs. 80 million in this regard. The management carries out the computation internally. The process is complex and based on various assumptions. Therefore, your firm has appointed an expert after following all the necessary procedures for assessing the competence, capability and objectivity of the expert. (08) b) Your firm has been appointed as the auditor of Yaqoob Limited for the audit of the year ended 30 June 2017. The audit team was not able to perform the inventory count at year end because the appointment was made on 15 July 2017. (07) Required: Describe the steps that will be performed in each of the above situation and discuss the possible implications of the above on the audit report. (Drafting of opinion not required)
- 32. CASE STUDY QUESTIONS – ISA 705 / 706 Provision of warranty is 10% of the PBT and therefore it is material to the financial statements Materiality Since expert has been appointed and matters related to his appointment have already been considered, we may need to perform following: Evaluate the reasonableness of significant assumptions and methods used Evaluate the relevance, completeness and accuracy of source data Evaluate the reasonableness of the expert’s conclusions Carry out analytical procedures to assess the reasonableness of the provision as compared to other relevant items Confirm that the accounting provisions of IAS 37 have been complied with, in making the provision In case there is a difference between the valuation of the auditor’s expert and the valuation of the management, discuss the difference with the management. Issue & Actions Worked Example – Solved (a) Reporting implication In case the difference between the valuation of the auditor’s expert and the valuation of the management is material and cannot be resolved, we will have to give a qualified opinion. However, if we have obtained sufficient appropriate evidence regarding the valuation and presentation of the warranty provision, then we will have to include relevant details under the heading of key audit matters in our audit report, because it is an area of higher assessed risk of material misstatement due to involvement of high degree of uncertainty and significant auditor judgment. Implications
- 33. CASE STUDY QUESTIONS – ISA 705 / 706 Our firm was not appointed as auditors of the YL until 30 June 2017 and thus did not observe the counting of physical inventories as the end of year 30 June 2017. In this situation, we may perform the following procedures: Conduct physical inventory count after the date of the financial statements. Check whether the changes in inventory between the count date and the date of the financial statements are properly recorded. Investigate the reason for significant differences between the information obtained during the physical count and the inventory records. Assess the reliability of inventory records. Issue & Accounting Worked Example – Solved (b) Reporting implication If the auditor concludes that it would be impracticable or not possible to work back the inventory then this would be a scope limitation and depending upon the material and pervasiveness of the amount of inventory, the auditor should qualify or disclaim his opinion. Furthermore, the auditor should include other matter paragraph and mention that the prior period financial statements were audited by another auditor. Implications
- 34. CASE STUDY QUESTIONS ISA 560 ! ! ! • Identification of Subsequent Event and the relevant phase (i.e. before report, before issuance or after issuance) • Accordingly explain auditor’s responsibility Step 1 • Give the accounting treatment as per IAS 10 (whether its an adjusting event or not) Step 2 • Discuss auditor’s action in case of different responses from managementStep 3 • Give the implications on Report (see next slide)Step 4
- 35. CASE STUDY QUESTIONS ISA 560 ! ! ! Ask the management to adjust/disclose Management agree to adjust/disclose Check the adjustment / disclosure Properly Recorded Need to highlight Emphasis of Matter Para (ISA 706) No need to highlight Unmodified opinion (ISA 700) Not properly recorded Material Qulaified Opinion (ISA 705) Pervasive Adverse Opinion (ISA 705) Management not agree to adjust/disclose Material Qualified Opinion (ISA 705) Pervasive Adverse Opinion (ISA 705)
- 36. CASE STUDY QUESTIONS – ISA 560 Worked Example Self developed Question (for proper understanding) You have recently completed the audit of an entity AHCPL. After receiving the final authentic copy of the financial statements from the Board of Directors and finalizing the audit report for AHCPL, you watched in a local news channel that the main building of the company where the registered office have been situated has been burned adversely. Unfortunately company had not made any arrangements regarding its insurance etc. You immediately decided to communicate with your client. When you informed your audit manager about the situation, he simply asked you ‘not to do anything as the report have been finalized. Ignoring the response of your manager, you decided to go with the requirements of the ISA-560. Required In the current situation What exactly is your responsibility regarding this subsequent event. (02) What are the actions that you are planning to take (05) What are the all possible implications on the audit report under different circumstances (05) (You may assume any details necessary)
- 37. CASE STUDY QUESTIONS – ISA 560 As the audit report has been finalized, we don’t have an active responsibility to consider and look for the subsequent events. But If after the date of auditor’s report and before the issuance of financial statements, we come to know a fact requiring amendment of our report, we shall: Discuss the matter with management and where appropriate those charged with governance Determine whether the financial statements need amendment; if so Inquire how they intends to address the matter in financial statements. Identify the Phase & Responsibility As the given event is a non-adjusting event as per the requirements of IAS 10, we shall be asking the management to add a disclosure in the financial statements IAS 10 Worked Example – Solved
- 38. CASE STUDY QUESTIONS – ISA 560 If management makes the required disclosure, we shall be: Carrying out relevant procedures to verify that the effect of the event has been properly recorded in the financial statements Extending our review of subsequent events to the date of new report If management does not make the required disclosure: If our report has not been provided to the entity, we shall modify the opinion before providing report If our report has already been provided to the entity, we shall notify management and those charged with governance, not to issue the financial statements to third parties before necessary amendments. If they issue the same without necessary amendments, we shall take appropriate action to seek to prevent reliance on our report (after seeking legal advice). Auditor’s Actions Worked Example – Solved (cont)
- 39. CASE STUDY QUESTIONS – ISA 560 As the event is non adjusting, we would be requesting the management to disclose that in the financial statements If management do not agree to disclose that We shall be giving a qualified opinion as per ISA 705 if the issue is material We shall be giving an adverse opinion as per ISA 705 if the issue is material and pervasive If the management agree to disclose that, we shall be checking that whether the disclosure have been made as per the financial reporting framework If the disclosure has been properly given as per the framework, we would be issuing an unmodified opinion as per ISA 700 If the disclosure has not been properly given as per the framework, we would be issuing a qualified opinion (in case of material issue) or an adverse opinion (in case of material and pervasive issue) If the disclosure has been properly given as per the framework and we need to highlight that to gather the user’s attention, we can also add an emphasis of matter paragraph in the report Report Implications Worked Example – Solved (cont)
- 41. Monitor Your Progress What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 43. Take a Break What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 45. Give Full Length Mock (3 Hours) What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 46. Give Full Length Mock (3 Hours) Benefits of Giving Full Length Mock Writing Practice Self Assessment Body Exercise (A must activity for students appearing in theory subjects) Practicing time management Know your weaknesses at least 2 weeks before exam Many institutes prepares, conducts and publically make available their mocks along with solution. Note: Whether you are prepared for a full fledge mock or not; Do give it a try
- 47. Give Full Length Mock (3 Hours) What to do – In the last month of Preparation Stages of Preparation Make up your Mind Understand the Syllabus & Identify Important Areas Prepare a Schedule Make a Routine Start Studying Watch, re-watch and Monitor your Schedule vs. Actual Course completion Take breaks Give Full Length Mock (3 Hours) Go for ICAP Exam
- 48. Go for ICAP Exam How to Attempt the paper (A suggestion – not a Recommendation) Before the Paper Take proper sleep in the last night Have a good breakfast Reach ICAP Exam Centre at least 20 to 25 minutes before exam Get seated well before time Have a glass of water before start of reading time During Reading Time Skim the paper quickly to get an idea of total questions and relevant topics Don’t be panic on seeing big logical questions Then see the questions in detail and underline the requirements Plan your paper sequence and timelines Select your first, second, third and so on choices Mark the relevant number at left of Question with lead pencil Mention estimated starting and ending time with lead pencil (including hard upper cap) Don’t multiply every question with 1.8 Well known and good marks giving questions can be given 2 to 2.5 min per mark Average questions can be given 1.8 min per mark Below average questions can be given 1 min per mark
- 49. Go for ICAP Exam How to Attempt the paper (A suggestion – not a Recommendation) 1st Hour Plan (App 30 to 35 Marks) Search for Pure theoretical questions and attempt that as a first preference (Paper might contain 30+ Straight forward marks) It would give you confidence to move on (and good marks as well) (If time is left) Go for Code of Ethics Question and spend time properly 2nd Hour Plan (App 35 Marks) Go for Report (Type of opinion etc) question [700.701.705.706.570] Attempt Company Law scenario (if there is any) Go for Subsequent Event or Written Representation Question [560.580] 3rd Hour Plan (App 35 Marks) Start with Sampling/External Confirmation Question Attempt Fraud Question (if there is any) Go for last questions (seems difficult or not understandable at first sight)
- 50. Thanks a lot for your patience ! ! ! We are very thankful to ICAP for providing us such an opportunity Talib e dua ! ! ! Atif Abidi (ACA) syedatifabidi@gmail.com Question & Answer Session ! ! !