SA 705 vs SA 706 (CA Inter Audit) | Modified Opinion vs EOM/OM ✅ Template + Examples
Автор: CA AUDIT INSIGHTS
Загружено: 2026-02-28
Просмотров: 4
Описание:
Mixing SA 705 and SA 706 is one of the fastest ways to lose marks in CA Inter Audit report questions.
In this video, you’ll learn the one rule that decides 705 vs 706, plus EOM vs OM (SA 706) with exam-ready copy lines and examples.
✅ What you’ll learn
One rule: Opinion changes? → SA 705 | Opinion same? → SA 706
SA 706: EOM (IN FS) vs OM (OUTSIDE FS)
Copy-paste conclusion lines (exam-writing style)
Common mistakes that cause marks cut
Mini test + quick recap (for revision)
📌 Get the printable sheets:
Comment REPORT and I’ll share the 1-page clarity sheet + annotated examples PDF.
#CAInterAudit #SA705 #SA706 #AuditReport #ICAI
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