CA Y has started planning for audit of a listed company. In this respect, he is considering all the matters relating to acceptance of client, assessment of compliance with ethical requirements including independence, consideration regarding the use of analytical procedures to be performed as risk assessment procedures and to have common understanding regarding terms of engagement with management. Which of the following does not fall under the preliminary engagement activities of planning process?
In the smartphone industry, if a few large component manufacturers control the supply of specialized OLED screens and there are no viable alternative suppliers, the smartphone brands face high pressure from:
The student who studied 14 hours failed CA. The one who studied 8 hours cleared.
Same syllabus. Same books. Same exam paper.
The difference wasn’t hard work. It was recovery.
The 14-hour student thought exhaustion was a badge of honour.
→ Slept whenever he crashed → Survived on caffeine → “5 minute” reel breaks every hour → Felt productive. Wasn’t retaining.
He wasn’t studying. He was overheating.
Your brain doesn’t store memory when you read. It stores memory when you sleep.
If you cut sleep by 2 hours daily for 90 days, you’re not gaining 180 study hours. You’re losing retention on all 900.
Read that again.
Now look at what the 8-hour student did:
→ Fixed sleep time. Non-negotiable. → 3 hours deep focus in the morning (one subject only) → Phone in another room → Evening revision block → Screens off at 10 PM → Same routine. Every day. No drama.
No grind posts. No 4 AM selfies. No motivational reels.
Just rhythm. And the brain rewards rhythm.
Three months of disciplined recovery beats three years of chaotic hustle. You have roughly 90 days to CA May 2026.
That’s not less time. That’s 90 chances to prove you don’t need 14 hours.
Tonight decides which student you are.
Before you sleep, answer this honestly: Are you tired because you studied hard… Or because you studied wrong?
Drop your current sleep time below. Let’s fix that first. Everything else comes after. 🎯
RDB & Co. have been appointed as statutory auditors of INA Group of Hotels. This is the first time the firm is auditing an industry in food & beverage. The engagement partner, CA R, and other key members of the engagement team have undertaken the activity of development of an audit plan of INA Hotels after thorough understanding the Hotel's business and its environment. As per SA 300, description of which of the following matters is not a part of developing an audit plan?
(a) The nature, timing and extent of planned risk assessment procedure. (b) The nature, timing and extent of planned further audit procedures at assertion level. (c) The nature, timing and extent of resources necessary to perform the engagement. (d) Other planned audit procedures that are required to be carried out so that the engagement complies with SAs
Kaafi baar aap motivate hote ho padhne ke liye, par environment itna hyper-distracted hai ki 15 minute mein dhyaan bhatak jata hai. Yeh sirf aapki nahi, is poori generation ki problem hai. Is se bahar aane ke practical tarike maine is naye podcast mein discuss kiye hain. Bina kisi filter ke, ekdum openly. Waqt nikaal kar dekh lena.
https://youtu.be/pR3mr6IQIqY?si=mmeQ6...
Kanika, known as "Desi Taylor Swift," launched the lipstick brand Kolor among intense global and domestic competition. Despite a lack of groundwork, her substantial 45 million social media following gained significant attention. Which aspect of Michael Porter’s force multiplier is working in favour of Kolor?
Main hamesha kehta hoon ki mutual fund ek long-term game hai. Par agar aapka fund hi short-term momentum par chal raha ho, toh aapko apni strategy review karni padti hai.
Quant Small Cap mein exactly yahi ho raha hai. Concentration risk , Adani exposure aur unka score card — yeh sab retail investor ko clear hona chahiye.
Maine openly discuss kiya hai ki kiske liye yeh fund abhi bhi theek hai aur kise door rehna chahiye. Time nikal kar dekh lena, clarity milegi.
https://youtu.be/WCkQDDv129U?si=MCt3H...
Struggling to start your Audit revision? Whether you feel overwhelmed by the syllabus or don't know which chapters to prioritize, Neeraj Arora Sir got you covered with a Detailed Revision Plan.
What’s inside the video: - 38 Marks Secret: Learn how to lock in 38-40 marks in just the first 2 days. - The "Anaconda" Chapters: How to tackle the heavy-weights (Chapters 3 & 4) without burning out. - Time Management: Exact hours provided for self-study, question banks, and MCQ practice. - Free Resources: Links to revision videos, notes, and a PDF of the entire plan.
CA R illustrated to his team that the utility of the Audit Programme can be retained and enhanced only by keeping the programme as also the client’s operations and internal control under recurrent assessment. Which attribute of the Audit Programme is highlighted here?
CA Classes with Neeraj Arora
CA Y has started planning for audit of a listed company. In this respect, he is considering all the matters relating to acceptance of client, assessment of compliance with ethical requirements including independence, consideration regarding the use of analytical procedures to be performed as risk assessment procedures and to have common understanding regarding terms of engagement with management. Which of the following does not fall under the preliminary engagement activities of planning process?
2 hours ago | [YT] | 0
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CA Classes with Neeraj Arora
Borrowed Conviction Aksar log invest toh karte hain, lekin unka decision "tips" ya doosron ki baaton par base hota hai. Jab market girta hai, toh wahi log sabse pehle darte hain kyunki unki conviction "borrowed" hoti hai. Agar aap long-term wealth create karna chahte ho, toh pehle aapko apne thought process ko mazboot karna hoga. Is episode mein wahi discuss kiya hai.https://youtu.be/8bLLGwQpIGw?si=MeZG-...
17 hours ago | [YT] | 1
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CA Classes with Neeraj Arora
In the smartphone industry, if a few large component manufacturers control the supply of specialized OLED screens and there are no viable alternative suppliers, the smartphone brands face high pressure from:
1 day ago | [YT] | 1
View 0 replies
CA Classes with Neeraj Arora
The student who studied 14 hours failed CA.
The one who studied 8 hours cleared.
Same syllabus.
Same books.
Same exam paper.
The difference wasn’t hard work.
It was recovery.
The 14-hour student thought exhaustion was a badge of honour.
→ Slept whenever he crashed
→ Survived on caffeine
→ “5 minute” reel breaks every hour
→ Felt productive. Wasn’t retaining.
He wasn’t studying.
He was overheating.
Your brain doesn’t store memory when you read.
It stores memory when you sleep.
If you cut sleep by 2 hours daily for 90 days, you’re not gaining 180 study hours. You’re losing retention on all 900.
Read that again.
Now look at what the 8-hour student did:
→ Fixed sleep time. Non-negotiable.
→ 3 hours deep focus in the morning (one subject only)
→ Phone in another room
→ Evening revision block
→ Screens off at 10 PM
→ Same routine. Every day. No drama.
No grind posts.
No 4 AM selfies.
No motivational reels.
Just rhythm. And the brain rewards rhythm.
Three months of disciplined recovery beats three years of chaotic hustle.
You have roughly 90 days to CA May 2026.
That’s not less time.
That’s 90 chances to prove you don’t need 14 hours.
Tonight decides which student you are.
Before you sleep, answer this honestly:
Are you tired because you studied hard…
Or because you studied wrong?
Drop your current sleep time below.
Let’s fix that first.
Everything else comes after. 🎯
2 days ago | [YT] | 66
View 3 replies
CA Classes with Neeraj Arora
RDB & Co. have been appointed as statutory auditors of INA Group of Hotels. This is the first time the firm is auditing an industry in food & beverage. The engagement partner, CA R, and other key members of the engagement team have undertaken the activity of development of an audit plan of INA Hotels after thorough understanding the Hotel's business and its environment. As per SA 300, description of which of the following matters is not a part of developing an audit plan?
(a) The nature, timing and extent of planned risk assessment procedure.
(b) The nature, timing and extent of planned further audit procedures at assertion level.
(c) The nature, timing and extent of resources necessary to perform the engagement.
(d) Other planned audit procedures that are required to be carried out so that the engagement complies with SAs
2 days ago | [YT] | 0
View 0 replies
CA Classes with Neeraj Arora
Kaafi baar aap motivate hote ho padhne ke liye, par environment itna hyper-distracted hai ki 15 minute mein dhyaan bhatak jata hai. Yeh sirf aapki nahi, is poori generation ki problem hai. Is se bahar aane ke practical tarike maine is naye podcast mein discuss kiye hain. Bina kisi filter ke, ekdum openly. Waqt nikaal kar dekh lena.
https://youtu.be/pR3mr6IQIqY?si=mmeQ6...
2 days ago | [YT] | 1
View 0 replies
CA Classes with Neeraj Arora
Kanika, known as "Desi Taylor Swift," launched the lipstick brand Kolor among intense global and domestic competition. Despite a lack of groundwork, her substantial 45 million social media following gained significant attention. Which aspect of Michael Porter’s force multiplier is working in favour of Kolor?
3 days ago | [YT] | 0
View 0 replies
CA Classes with Neeraj Arora
Main hamesha kehta hoon ki mutual fund ek long-term game hai. Par agar aapka fund hi short-term momentum par chal raha ho, toh aapko apni strategy review karni padti hai.
Quant Small Cap mein exactly yahi ho raha hai. Concentration risk , Adani exposure aur unka score card — yeh sab retail investor ko clear hona chahiye.
Maine openly discuss kiya hai ki kiske liye yeh fund abhi bhi theek hai aur kise door rehna chahiye. Time nikal kar dekh lena, clarity milegi.
https://youtu.be/WCkQDDv129U?si=MCt3H...
3 days ago | [YT] | 2
View 0 replies
CA Classes with Neeraj Arora
Struggling to start your Audit revision?
Whether you feel overwhelmed by the syllabus or don't know which chapters to prioritize, Neeraj Arora Sir got you covered with a Detailed Revision Plan.
What’s inside the video:
- 38 Marks Secret: Learn how to lock in 38-40 marks in just the first 2 days.
- The "Anaconda" Chapters: How to tackle the heavy-weights (Chapters 3 & 4) without burning out.
- Time Management: Exact hours provided for self-study, question banks, and MCQ practice.
- Free Resources: Links to revision videos, notes, and a PDF of the entire plan.
Don't just "read" Audit—master it.
Watch the full plan here:
3 days ago | [YT] | 1
View 0 replies
CA Classes with Neeraj Arora
CA R illustrated to his team that the utility of the Audit Programme can be retained and enhanced only by keeping the programme as also the client’s operations and internal control under recurrent assessment. Which attribute of the Audit Programme is highlighted here?
4 days ago | [YT] | 0
View 0 replies
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