Ch 8 | Audit Report | SA 700 | SA | 701 | SA 705 | SA 706 | SA 710 | SA 299 | SA 600| Jan 26 May 26

Ch 8 | Audit Report | SA 700 | SA | 701 | SA 705 | SA 706 | SA 710 | SA 299 | SA 600| Jan 26 May 26

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Timestamps for the Video
0:00 Start
2:53 All About Abhyaas Batch
3:58 How to score Exemption
10:00 SA 700 (Forming and Opinion & Reporting on F.s)
50:15 SA 705 (Modifications to the Opinion in the Independent Auditor's Report)
1:19:00 SA 706 Emphasis of Matter para and Other Matter Para
1:50:11 SA 701 Communicating KAM (Key Audit Matter)
2:06:56 SA 710 (Comparative Information - Corresponding Figures & Comparative Financial Statements)
2:30:58 CARO 2020
3:40:32 SA 600 using the work of Another Auditor
3:50:54 SA 299 Joint Audit
4:04:15 Company Audit - Sec 143

🔎 What’s Covered in This Video:
Ace Chapter 8 – Audit Report for CA Inter Audit with this complete, exam-focused session by CA Chirag Garg covering SA 700, SA 701, SA 705, SA 706, SA 710, SA 299 & SA 600 in the most logical and student-friendly way!

This class is part of the Abhyaas Batch designed specially for CA Inter Jan 26 & May 26 students.
If you want to score exemption or build strong conceptual clarity in Audit, this session is all you need.

In this video, you will learn:
✅ SA 700 – Forming an Opinion & Reporting on Financial Statements
✅ SA 701 – Key Audit Matters (KAM)
✅ SA 705 – Modifications to the Opinion
✅ SA 706 – Emphasis of Matter & Other Matter
✅ SA 710 – Comparative Information
✅ SA 299 – Responsibility of Joint Auditors
✅ SA 600 – Using the Work of Another Auditor

This chapter is one of the most crucial scoring areas for CA Inter Audit.
You will understand:
🔹 How auditors form an opinion
🔹 When to give qualified/adverse/disclaimer
🔹 How to write EOM & OM paragraphs
🔹 Roles of joint auditors
🔹 Division of responsibility
🔹 Audit report structure & language
🔹 Most expected exam questions for Jan 26 & May 26 attempts

Learn everything through story-based teaching, field logic, and exam-oriented shortcuts that make Audit super easy to revise and retain.

✨ Why Learn Audit Reporting from CA Chirag Garg?
Because Chirag Sir bridges the gap between theory and the real audit world using practical examples + memory codes + logical flow — perfect for scoring high quickly.

🎯 Keywords Covered
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