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🔥 CA Inter Audit - 3 Days LIVE Fast Track Batch! – Jan 2026 Attempt 🔥
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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
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🧠 Memory Tricks ✨
Long answers look like a monster? 😵
Here’s how toppers make them easy:
1️⃣ Break the answer into 3 small chunks.
2️⃣ Add funny or weird connections — your brain remembers crazy things better!
3️⃣ Revise it 3 times in 24 hours — that’s how memory locks in. 🔐
Think about it — you still remember childhood jingles…
But not the section numbers you crammed last night 😅
Because your brain loves stories, not plain text.
Make your notes fun, and they’ll stick like glue. ✨📚
⏱️ The Power of 25 Minutes
Can’t sit for 4 hours straight? No problem.
Start with just 25 minutes of full focus.
Then take a 5-minute break — breathe, stretch, reset.
Repeat this 4 times and boom — you’ve studied 2 solid hours! 💪
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it’s how toppers train their minds to stay consistent.
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it’s about how well you focus.
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25 minutes of pure focus can change your entire attempt. 🚀