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How should i study sas as per exam point of view

15 March 2012

Hi. Im IPCC student. I want to know that how should i study SAs as per exam's view. I Mean, how should i go through SAs. How and what they ask about SAs in exams. So plz reply. how and what - about SAs.

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4 Replies

Santhoshni (B.Com IPCC cleared CS-Exe) (183 Points)
Replied 17 March 2012

Hai friend you just to be clear with the concept like how we study the accounting standards. Just go through the practise manual and past question papers it vil give u an idea. eg: the question is how to document the audit report (or) what the are the requirements for audit documentation? then u have to explain the points as per sa-230.

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Tarun Sambi (Chartered Accountant) (32 Points)
Replied 21 March 2012

According to me ... The best way to prepare SAs is to draw flowcharts by slowly reading and understanding the SA first (as to what action to be taken in a situation as defined in that SA).

Then after this take wholistic view of your flowchart.

With this you will have a picture of complete SA in your mind.

It is a bit time consuming in th begenning but it will save you a lot of time while revising and on the day before exam you will be done with the SAs in an hour or so.

Gud Luck. :-)

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Santhoshni (B.Com IPCC cleared CS-Exe) (183 Points)
Replied 22 March 2012

Originally posted by : Tarun Sambi
	According to me ... The best way to prepare SAs is to draw flowcharts by slowly reading and understanding the SA first (as to what action to be taken in a situation as defined in that SA). Then after this take wholistic view of your flowchart. With this you will have a picture of complete SA in your mind. It is a bit time consuming in th begenning but it will save you a lot of time while revising and on the day before exam you will be done with the SAs in an hour or so. Gud Luck. :-)

I agree with this

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CA Saroj Kumar (Keen to learn something new every moments) (2588 Points)
Replied 22 March 2012

Now in this time ICAI have changed the view to ask question in exam. Mostly practical view adopted by institute to ask question. My friend u shpuld prepared at your own but i want tel u something about SA,s first undersatnd SA in details by making notes or folwchart whtever easy for u. n then u go through suggested answers of ICAI. they vill be more helpful for understanding the pattern and how to give answers.

And one more thing is ...... u always try to remmeber SA's by writing.on ur copies...

2 Like