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Channel

Inter Audit by Pragnesh Sir

@taa_inter_audit_mcq

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

3,389subscribers

-11 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-1001570836535
TypeChannel
Username@taa_inter_audit_mcq
CreatedBetween 1 August 2021 and 28 February 2023 — estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded19 August 2026
Last confirmed live5 September 2026
Measurements held8
Confirmed unchanged1 time, most recently 5 September 2026
On Telegramt.me/taa_inter_audit_mcq

Growth

3,3893,4023,395.519 August 2026 — 3,400 subscribers19 August 2026 — 3,400 subscribers19 August 2026 — 3,399 subscribers23 August 2026 — 3,402 subscribers26 August 2026 — 3,398 subscribers29 August 2026 — 3,396 subscribers1 September 2026 — 3,393 subscribers5 September 2026 — 3,389 subscribers19 August 20265 September 2026
8 measurements spanning 17 days, net -11. 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 3,387–3,404 and does not start at zero.
Measurement log — every subscribers count we have recorded
Measured (UTC)SubscribersChange
5 Sept 2026, 10:553,389-4
1 Sept 2026, 07:373,393-3
29 Aug 2026, 10:463,396-2
26 Aug 2026, 05:343,398-4
23 Aug 2026, 09:063,402+3
19 Aug 2026, 09:473,399-1
19 Aug 2026, 06:153,400no change
19 Aug 2026, 06:003,400first reading

Engagement

20 posts held, back to 28 July 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
8.00%
avg views ÷ 3,389 subscribers
Avg views / post
271
1 post measured
Reaction rate
0.738%
reactions ÷ views · ER floor
Posts in window
1
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.

What these figures were computed from
WindowRolling 30 days · latest post in window 11 August 2026
Posts held20 (28 July 202611 August 2026)
Views total271
Reactions total2
Forwards / commentsnot exposed by the public surface — not measured, not estimated
Readings taken19 Aug 2026, 06:15 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

17 reactions across 11 posts, in 4 distinct kinds. The most used accounts for 47.1% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
847.1%
🔥423.5%
🎉317.6%
👍211.8%

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 11 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 17 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 28 July 2026 to 11 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

11 Aug 2026, 08:50 UTC271 views2 reactionsread 19 August 2026

📢 CA Inter Students! 💙 Every doubt you clear takes you one step closer to your CA dream. ✨ Join PK Sir’s Zoom Doubt Solving Session* and get your doubts resolved! 📚 📅 13th August 2026 | ⏰ 8:00 PM 🆔 Zoom ID: 83509591733 🔐 Password: 223008 🙌 Come with your doubts and questions! Clear your doubts. Strengthen your preparation. Keep moving towards CA! ❤️

2

8 Aug 2026, 09:59 UTC402 viewsread 19 August 2026

Reason SA 300 specifically identifies three preliminary engagement activities: Procedures regarding acceptance/continuance of client relationship. Evaluating compliance with ethical requirements including independence. Establishing an understanding of the terms of engagement. Hence postponing engagement terms until planning begins is incorrect. Why other options are incorrect Option A Incorrect because engagement

8 Aug 2026, 09:54 UTC360 viewsread 19 August 2026
Poll

Reason in next message

  1. Option A5%
  2. Option B84%
  3. Option C11%
  4. Option D0%

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

8 Aug 2026, 09:38 UTC360 views2 reactionsread 19 August 2026

MCQ 1 CHAPTER 2 MNO & Co., Chartered Accountants, has been approached by Zenith Ltd. for appointment as statutory auditors for FY 2026–27 after the resignation of the previous auditor. Before accepting the engagement, the engagement partner instructed the audit manager to evaluate the integrity of the promoters, competence of the proposed engagement team, matters arising from previous audits, communicate with the p

1🔥1

6 Aug 2026, 11:56 UTC326 viewsread 19 August 2026

Reason Where a prescribed procedure is ineffective in exceptional circumstances, the auditor may perform an alternative procedure, but must: document how the alternative procedure achieved the objective; document the reasons for departure (unless obvious); and understand that mere disclosure in the report does not amount to compliance with the Standards. Why other options are incorrect Option A: Incorrect because

6 Aug 2026, 11:53 UTC289 views1 reactionsread 19 August 2026

MCQ 10 CHAPTER 1 While conducting an audit in accordance with Engagement Standards, the engagement partner concluded that a specific audit procedure prescribed in a Standard would be ineffective because of exceptional circumstances. He therefore performed an alternative procedure that achieved the intended objective. However, he neither documented the reasons for departure nor explained how the alternative procedure

🔥1

6 Aug 2026, 11:50 UTC228 views1 reactionsread 19 August 2026

Reason Standards on Assurance Engagements (SAEs) apply where assurance is provided on subject matters other than historical financial information, such as internal controls. Why other options are incorrect Option A: Incorrect because SAs apply only to audits of historical financial information. Option C: Incorrect because SAEs specifically govern such engagements. Option D: Incorrect because Related Services invo

1

6 Aug 2026, 11:47 UTC269 viewsread 19 August 2026

MCQ 9 CHAPTER 1 ABC Ltd. appointed a Chartered Accountant to provide assurance regarding the effectiveness of its internal control system over procurement. During discussions, the CFO stated that since no historical financial statements were being audited, the engagement should still be governed by Standards on Auditing. The engagement partner clarified that the assignment involved examination of a non-financial sub

6 Aug 2026, 11:44 UTC206 viewsread 19 August 2026

Reason The ICAI Engagement Standards are classified exactly in this manner. Why other options are incorrect The remaining options interchange the applicability of SREs, SAEs and SRSs, which is a common examination trap.

6 Aug 2026, 11:41 UTC216 viewsread 19 August 2026

MCQ 8 CHAPTER 1 Match the following: List I Standards on Auditing (SAs) Standards on Review Engagements (SREs) Standards on Assurance Engagements (SAEs) Standards on Related Services (SRSs) List II A. Compilation and agreed-upon procedures B. Review of historical financial information C. Audit of historical financial information D. Assurance engagements relating to subject matters other than historical financial inf

6 Aug 2026, 10:52 UTC239 views1 reactionsread 19 August 2026

Reason Judgement and estimation constitute one of the inherent limitations of auditing, but they do not prevent the auditor from expressing an audit opinion. Why other options are incorrect Option A: Incorrect because Statement II misunderstands the objective of audit. Option C: Incorrect because Statement I correctly explains the nature of financial reporting. Option D: Incorrect because Statement I is entirely c

1

6 Aug 2026, 10:38 UTC236 views1 reactionsread 19 August 2026

MCQ 7 CHAPTER 1 Consider the following statements: Statement I: The preparation of financial statements involves management judgement and estimation; therefore, different acceptable accounting estimates may legitimately exist. Statement II: Since management judgement exists, the auditor cannot express an opinion on the financial statements and should merely report the procedures performed. Choose the correct answer.

1

Showing the 12 most recent of 20 posts we hold for @taa_inter_audit_mcq. 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 2 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.

8 Aug 2026, 09:54 UTCAnonymous Quiz37 voters

Reason in next message

  1. Option A5%
  2. Option B84%
  3. Option C11%
  4. Option D0%

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

28 Jul 2026, 11:15 UTCFinal Results37 voters

MCQ 4 Ch 1

  1. Option A5%
  2. Option B89%
  3. Option C5%
  4. Option D0%

Shares as published, totalling 99%. 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 28 July 2026 to 11 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 Inter Notes
@CAnotes_ipcc · 45,641
Telegram ranks this channel #30 of 89 here — alongside 88 others — read 27 August 2026
Clear CA Inter with Shubham Keswani
@clearcainterwithsk · 63,134
Telegram ranks this channel #33 of 90 here — alongside 89 others — read 22 August 2026
CA NOTES COMMUNITY
@CANOTESCOMMUNITY · 36,400
Telegram ranks this channel #53 of 74 here — alongside 73 others — read 1 September 2026
CA Inter with Your CA Buddy
@therankerwayinter · 105,310
Telegram ranks this channel #55 of 90 here — alongside 89 others — read 19 August 2026

This channel appears in 4 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.

“Inter Audit by Pragnesh Sir” (@taa_inter_audit_mcq), 3,389 subscribers as measured 5 September 2026. Telegram Register, tgregister.com/channel/taa_inter_audit_mcq.

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.