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Understanding the SA 700 Series is crucial for scoring well in CA Final Audit. This revision session by CA Hemant Somani covers SA 700, SA 701, SA 705, SA 706, SA 710 and SA 720 with clear explanations, audit report formats, examiner-oriented points and practical illustrations. Ideal for last-day revision, concept clarity and exam-oriented preparation. Perfect for CA Final students appearing in May and November exams who want confidence in Audit reporting standards. (Standards on auditing) Timeline 00:00:00 - intro 00:03:04 - SA 700: Forming an Opinion and Reporting on FS 00:21:53 - SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report 00:29:08 - SA 705: Modification to the Opinion in the Independent Auditor’s Report 00:41:36 - SA 706: Emphasis of Matter Paragraph and Other Matter Paragraph 00:50:36 - SA 710: Comparative Information and figures and Comparative FS 01:04:15 - SA 720: Auditor’s Responsibility in relation to Other Information 01:21:28 - Other Matters (Not Covered in SA’s) ✅CA Final Batches: ✅For Notes visit CA Final Aagaz Batch: 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Financial Reporting 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Audit 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Advanced Financial Management 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Direct Taxation (For May/Sep 2026 & Onwards) 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Indirect Tax Laws (For May/Sep 2026 & Onwards) 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Group 1 Combo 📌https://physicswallah.onelink.me/ZAZB... ✅CA Final – Regular Batch – Group 2 Combo (For May/Sep 2026 & Onwards) 📌https://physicswallah.onelink.me/ZAZB... 📲 PW App/Website: https://physicswallah.onelink.me/ZAZB... 📚 PW Store: Link: https://physicswallah.onelink.me/ZAZB... ------------------------------------------------------------------------------------------------------------------------- 📌𝐂𝐀 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀 : 🌐 Telegram: CA Final by PW - https://t.me/CA_Final_byPW 🌐https://t.me/CAfinalbyPW_DT 🌐https://t.me/CAFinalbyPW_Audit 🌐https://t.me/CAFinalbyPW_IDT 🌐https://t.me/CAFinalbyPW_FR 🌐https://t.me/CAFINALbyPW_AFM 🌐 Instagram: https://www.instagram.com/pwcawallah_... 📌 𝐑𝐄𝐂𝐎𝐌𝐌𝐄𝐍𝐃𝐄𝐃 𝐂𝐇𝐀𝐍𝐍𝐄𝐋𝐒 𝐅𝐎𝐑 𝐘𝐎𝐔 - 🌐CA Wallah by PW: / @cawallahbypw 🌐CA Intermediate By PW: / @caintermediatebypw 🌐Commerce Wallah by PW: / @commercewallahpw 🌐CS Wallah By PW: / @pw-cswallah 🌐ACCA by PW - / @accabypw 🌐Physics Wallah - Alakh Pandey: / @physicswallah 🌐Physics Wallah Foundation: / @pw-foundation 📌 𝐏𝐇𝐘𝐒𝐈𝐂𝐒 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀: 🌐 Telegram: https://t.me/Physics_Wallah_Official_... 🌐 Facebook: / physicswallah 🌐 Instagram: https://www.instagram.com/physicswall... 🌐 Twitter : / physics__wallah 🌐 Linkedin: / admin 🌐 Quora: https://pwofficial.quora.com/ 📌 For any Queries or Complaints visit: https://bit.ly/PW_Queries OR give a Missed Call on 07019-243-492 6757f49f4f3b1179b45e1d51 #CAFinal #CAFinalbyPW #CAFinalStrategy #CAFinalMay2026 #CAFinalJan2026 #CA #PW #CAFinalSep2026 #CAFinalAudit #SA700Series #StandardsOnAuditing #AuditReport #CAFinalPreparation #CAFinalRevision #CAExams #ICAI #KeyAuditMatters #ModifiedOpinion #AuditConcepts