[iqrashameem]

okay.
Thanks for all of your help!

[iqrashameem]

Yeah BPP uses different approach. I was doing one of BPP kit questions and was finding it different and got confused when I tried to apply this approach.
I have tried to calculate only XD for OCI using same question with your method there is a little difference in numbers. I am getting 346 and in BPP answer its 320. should this be okay.
And how can I attach full question for your refence here its very long.

[iqrashameem]

Thanks for your guidance.
3.
Means first we will (inspect,observe,recalculate) the internal controls in place by management if result is they are effective than the test of controls applies by auditor on transaction cycles if satisfied than restricted audit procedures will perform.

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