The author in this article mentions a few shortcuts to remember the points with ease in the Chapter 2 - Audit Planning, Strategy and Execution
source https://www.caclubindia.com/articles/shortcuts-remember-advanced-auditing-professional-ethics-ca-final-44283.asp
source https://www.caclubindia.com/articles/shortcuts-remember-advanced-auditing-professional-ethics-ca-final-44283.asp
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