How to study for Audit ?-Get tips from an AIR 39

- CA Sushmita Agarwal . 1186+ Reads


Studying for Audit can be quite tricky. As Audit is a Theory subject, read Each word calmly and then study.

Each Section must be approached differently

 1. Professional ethics- (Most easy and scoring section)

 a. By heart the wordings- reproduce the exact same word

 b. Full chances of scoring 4/4 in questions.

 c. Have seen paper where examiner have given 4/4

 d. Key risk- not identifying right section.

 e. Suggestion - Make one small chart - revise twice in a week- just sections

 f. When you study, before reading the answer- check if you are able to guess right section - do this every time It will improve accuracy.


 2. Standards

 a. Difficult to reproduce exact words

 b. Use key words to the extent possible

 c. Do not attempt first in the paper- write in the end.

 d. First focus on studying all the SAs from your book

 e. Once done with all SAs, open Practice Manual and start solving questions (reason- since questions are mixed, you will be in better position to test yourself if you are able to identify right SAs and wording.

 f. Second benefit of this is revision - for example: You studied SA 500 on Monday, SA 600 on Tuesday. On Friday once you are done with all SAs, you start Q&A- you  happen to revise all the content again which increases retention.

g. Important - revise on the day of exam, instead of the day before.


 3. Other audits

 a. Do not consider them as miscellaneous topics

 b. Most important to pass.

 c. There is no key here. Try to remember answers using tricks.

 d. Suggestion - instead of doing 4-5 chaps a week. Try studying 2 chaps a day max.



 It is particularly important how you study.

1.  Spend 1 minute on the question, understand it and try to think what the answer is and then memorise the answer.

2. Revision- whatever you study on day 1, you should spend 10 minutes the next day to revise it before you start new chapter. It definitely increases retention, which is the key.

3. Suggestion - Instead of doing 4-5 chapters a day. Try studying 2 chapters a day maximum.


I hope this helps you in preparing for Audit.

Popular Blogs