SAE 3420 is one of the important chapters covered in your CA Final Audit Syllabus.
So, understanding the concept properly is very important.
Watch this excellent video from Aseem trivedi to get started.
For any help with preparation of CA Final exam, use CA Final Video lectures. Thousands of successful students will strongly recommend you these video classes.
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Have you used
CA FINAL(Old Syllabus) Paper โ 3 : Advanced Auditing and Professional Ethics By CA Aseem Trivedi (Hindi)?