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Channel

Audit with CA Balakrishna kovuru

@lawbycabalakrishna

On this record: Growth · Engagement · Reactions · Posts · Polls · Telegram's recommendations · Cite this entry

5,185subscribers

-9 since we began measuring on 19 August 2026

Risers and fallers across the register · movement among entries of 3,162–10,000.

Register entry

Telegram ID-1001736537559
TypeChannel
Username@lawbycabalakrishna
CreatedBetween 1 December 2021 and 30 April 2023 — estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded19 August 2026
Last confirmed live5 September 2026
Measurements held7
Confirmed unchanged1 time, most recently 5 September 2026
On Telegramt.me/lawbycabalakrishna

Growth

5,1835,1995,19119 August 2026 — 5,194 subscribers19 August 2026 — 5,193 subscribers23 August 2026 — 5,196 subscribers27 August 2026 — 5,199 subscribers29 August 2026 — 5,191 subscribers2 September 2026 — 5,183 subscribers5 September 2026 — 5,185 subscribers5,18519 August 20265 September 2026
7 measurements spanning 17 days, net -9. Dots are measurements; the straight line between them is drawn to join them, not to claim we know the path taken in between — snapshots are recorded only when a count changes, so gaps mean “no change observed”, never “interpolated”. The vertical axis spans 5,181–5,201 and does not start at zero.
Measurement log — every subscribers count we have recorded
Measured (UTC)SubscribersChange
5 Sept 2026, 18:205,185+2
2 Sept 2026, 03:155,183-8
29 Aug 2026, 18:255,191-8
27 Aug 2026, 02:385,199+3
23 Aug 2026, 23:435,196+3
19 Aug 2026, 23:365,193-1
19 Aug 2026, 06:315,194first reading

Engagement

20 posts held, back to 27 March 2026the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 1 page of Telegram’s post history, 20 posts per page.

ERR · 30 days
5.67%
avg views ÷ 5,185 subscribers
Avg views / post
294
5 posts measured
Reaction rate
0.913%
reactions ÷ views · ER floor
Posts in window
5
of 20 held

ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.

ER is defined industry-wide as (forwards + reactions + comments) ÷ views — note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate. It is computed over the 1 of 5 measured posts that carry a reaction reading, and over those same posts' views.

What these figures were computed from
WindowRolling 30 days · latest post in window 19 August 2026
Posts held20 (27 March 202619 August 2026)
Views total1,471
Reactions total2
Forwards / commentsnot exposed by the public surface — not measured, not estimated
Readings taken19 Aug 2026, 06:31 UTC

Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.

Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.

Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.

Reaction mix

22 reactions across 7 posts, in 2 distinct kinds. The most used accounts for 90.9% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
2090.9%
👍29.09%

No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.

Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.

Coverage. Reactions were read on 9 of the 20 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 22 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.

Measured over the 20 most recent posts we hold, published 27 March 2026 to 19 August 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.

Recent posts

19 Aug 2026, 03:32 UTC71 viewsread 19 August 2026
Poll

While verifying capitalised expenses of machinery installation, CA Adhya notices ₹ 5 lakhs towards training and inauguration. What should she do?

  1. Recommend for reclassification of ₹ 5 lakhs as revenue expenditure.69%
  2. Accept capitalisation as the training and inauguration was part of installation8%
  3. Ignore as it is below materiality threshold8%
  4. Ask management for capitalisation certificate from CFO15%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

18 Aug 2026, 03:32 UTC219 views2 reactionsread 19 August 2026
Poll

Which of the following is not a valid alternative audit procedure in case of non-response from a debtor or creditor?

  1. Examination of subsequent cash receipts or payments.11%
  2. Review of sales or purchase orders.6%
  3. Verification of Board resolution for the amount.72%
  4. Examination of related invoices and delivery documents11%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

2

17 Aug 2026, 03:32 UTC328 viewsread 19 August 2026
Poll

CA Maya has bought stock in ABC Pvt. Ltd., and her investment could benefit from issuance of unmodified opinion in her audit report. This indicates existence of:

  1. Self-interest Threat.83%
  2. Self-review Threat.11%
  3. Advocacy Threat.3%
  4. Familiarity threat.3%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

16 Aug 2026, 03:31 UTC394 viewsread 19 August 2026
Poll

Branch manager suggested that auditor should avoid reporting irregularities so that borrower’s banking relationship is not affected. which of the following ethical principles should primarily guide the auditor’s response to manager?

  1. Integrity and Objectivity63%
  2. Confidentiality8%
  3. Professional Behaviour10%
  4. Professional Competence and Due Care18%

Shares as published, totalling 99%. No per-option vote count is published by Telegram, so none is shown.

15 Aug 2026, 06:20 UTC459 viewsread 19 August 2026
Poll

Audit team identified that revenue recognition in X Ltd. and loan loss provisioning in Y Bank Ltd. involve significant judgment & are susceptible to misstatement even before considering internal controls. Such risks are most appropriately classified as:

  1. Risks that can be ignored until effectiveness of internal controls is tested6%
  2. Inherent risks requiring greater auditor attention during planning and risk assessment80%
  3. Risks arising only due to failure of internal controls6%
  4. Detection risks arising from audit procedures8%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 02:33 UTC862 viewsread 19 August 2026
File

CA Inter Audit Audio Revision - Chapter 1( Nature, Objective & Scope of Audit & SA - 200)

3 Aug 2026, 05:48 UTC≈1,020 views2 reactionsread 19 August 2026
File

CA Final Audit – Additional Questions for Nov'26 Dear Students, The Addendum to the 4th Edition Question Bank is now available. This PDF contains additional questions relevant for the CA Final Audit Nov'26 examination and is exclusively for students who have purchased my 4th Edition Question Bank. Please download the PDF attached below and include these questions in your preparation. Happy Studying! 😊CA Balakrish

👍2

7 Jul 2026, 05:22 UTC≈1,820 views2 reactionsread 19 August 2026
File

🎁 FREE CA INTER AUDIT CASE SCENARIO BASED MCQ BOOKLET (81 Case Scenarios) 📚 Preparing for CA Inter Audit September 2026 or future attempts? I've compiled a FREE Case Scenario Based MCQ Booklet to help you strengthen your conceptual understanding and prepare for the ICAI exam pattern. 📖 What's Included? ✅ 81 Case Scenario Based MCQs Covering questions from: ✔ ICAI Study Material ✔ ICAI MCQ Booklet ✔ All Past Exa

2

1 Jul 2026, 11:49 UTC≈1,530 views1 reactionsread 19 August 2026

CA Inter Audit Case Scenario based MCQ Discussion Marathon by CA Balakrishna Kovuru https://youtu.be/vsSJvEtwLWU

1

30 Jun 2026, 14:30 UTC≈1,400 viewsread 19 August 2026

CA Inter Audit Preparation Strategy for Sep 2026 | Complete Study Plan to Score Exemption https://youtu.be/aY7vfn1F2JM

Showing the 12 most recent of 20 posts we hold for @lawbycabalakrishna. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.

Polls

The 5 polls we hold for this entry, as Telegram rendered them when we read the post. A poll’s figures keep moving after that, so each one is dated.

19 Aug 2026, 03:32 UTCAnonymous Quiz13 voters

While verifying capitalised expenses of machinery installation, CA Adhya notices ₹ 5 lakhs towards training and inauguration. What should she do?

  1. Recommend for reclassification of ₹ 5 lakhs as revenue expenditure.69%
  2. Accept capitalisation as the training and inauguration was part of installation8%
  3. Ignore as it is below materiality threshold8%
  4. Ask management for capitalisation certificate from CFO15%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

18 Aug 2026, 03:32 UTCAnonymous Quiz36 voters

Which of the following is not a valid alternative audit procedure in case of non-response from a debtor or creditor?

  1. Examination of subsequent cash receipts or payments.11%
  2. Review of sales or purchase orders.6%
  3. Verification of Board resolution for the amount.72%
  4. Examination of related invoices and delivery documents11%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

17 Aug 2026, 03:32 UTCAnonymous Quiz66 voters

CA Maya has bought stock in ABC Pvt. Ltd., and her investment could benefit from issuance of unmodified opinion in her audit report. This indicates existence of:

  1. Self-interest Threat.83%
  2. Self-review Threat.11%
  3. Advocacy Threat.3%
  4. Familiarity threat.3%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

16 Aug 2026, 03:31 UTCAnonymous Quiz71 voters

Branch manager suggested that auditor should avoid reporting irregularities so that borrower’s banking relationship is not affected. which of the following ethical principles should primarily guide the auditor’s response to manager?

  1. Integrity and Objectivity63%
  2. Confidentiality8%
  3. Professional Behaviour10%
  4. Professional Competence and Due Care18%

Shares as published, totalling 99%. No per-option vote count is published by Telegram, so none is shown.

15 Aug 2026, 06:20 UTCAnonymous Quiz65 voters

Audit team identified that revenue recognition in X Ltd. and loan loss provisioning in Y Bank Ltd. involve significant judgment & are susceptible to misstatement even before considering internal controls. Such risks are most appropriately classified as:

  1. Risks that can be ignored until effectiveness of internal controls is tested6%
  2. Inherent risks requiring greater auditor attention during planning and risk assessment80%
  3. Risks arising only due to failure of internal controls6%
  4. Detection risks arising from audit procedures8%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

Percentages only — there are no per-option vote counts here, because Telegram publishes none. The public post preview gives each option’s share and a single voter total, and nothing else. Multiplying one by the other would produce a per-option tally that looks measured and is not: the shares are rounded to whole numbers before we ever see them. We print what was published and leave the column that does not exist empty.

The shares need not add up to 100. Rounding alone puts many polls at 99 or 101. A poll that allows more than one answer per voter runs well past 100 by design, and several here do. The bars are drawn against a fixed 100% track at each option’s own percentage rather than normalised to the total, so a poll that exceeds it shows that it does instead of being quietly rescaled.

Read from the 20 most recent posts we hold, published 27 March 2026 to 19 August 2026. Telegram labels each poll by kind — an anonymous poll, a quiz, a closed set of final results — and that label is reproduced rather than paraphrased.

Appears in Telegram’s recommendations for other channels

The reverse of the list above, and a different kind of signal. This does not require this channel to have ever been asked about directly — each row below is a channel we DID ask Telegram about, whose Telegram-generated list happened to include this one. A channel can appear here with an empty list above it, because being named by someone else’s query is independent of having been queried itself.

CA BHAVIK CHOKSHI - Final FR/AFM
@bhavikFRSFM · 42,525
Telegram ranks this channel #21 of 87 here — alongside 86 others — read 29 August 2026
AIR1CA Guidance & Notes - By Atul & Ajay
@air1ca · 154,300
Telegram ranks this channel #81 of 93 here — alongside 92 others — read 19 August 2026

This channel appears in 2 seed channels' Telegram-generated recommendation lists in total. Each is Telegram’s list for THAT channel, not this one — see how this is measured.

Cite this entry

A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 5 September 2026 — this entry's latest reading, not the date you are reading this.

“Audit with CA Balakrishna kovuru” (@lawbycabalakrishna), 5,185 subscribers as measured 5 September 2026. Telegram Register, tgregister.com/channel/lawbycabalakrishna.

Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.