26/03/2026
সিএ পাশ করার ক্ষেত্রে আমাদের অনেকের প্রথম বাধা ইংরেজি লেখার ক্ষেত্রে হতে পারে। এজন্য কিছু ব্যসিক গ্রামার/সেনটেন্স শেয়ার করা হলোঃ
আজকের আলোচনার মুল বিষয় Present Perfect Tense
***Subject + has/have + past participle
when use have and has?
Use “has” → with singular subject
Use “have” → with plural subject and I/You
Examples in Audit Context
The auditor has completed the risk assessment procedures.
Management has provided all necessary documents for verification.
We have identified significant deficiencies in internal control.
The audit team has reviewed the financial statements thoroughly.
The company has not disclosed contingent liabilities properly.
The auditor has obtained sufficient appropriate audit evidence.
Internal auditors have evaluated the effectiveness of the control system.
The engagement partner has approved the audit plan.
The entity has complied with relevant accounting standards.
We have not detected any material misstatement so far.
Quick Memory Trick
1 person/thing → HAS
More than 1 → HAVE
I/You → HAVE (always)
Use of “HAVE” (Plural / I / You)
Use have when the subject is:
I / You / We / They
Plural nouns (auditors, employees, directors)
Examples (Audit context):
We have reviewed the working papers.
The auditors have identified control weaknesses.
They have submitted the audit evidence.
You have performed substantive procedures.
👇link in conment 📎
