14. RDB & Co. have been appointed as statutory auditors of INA Group of Hotels. This is the first time the firm is auditing an industry in food & beverage. The engagement partner, CA R, and other key members of the engagement team have undertaken the activity of development of an audit plan of INA Hotels after thorough understanding the Hotel's business and its environment. As per SA 300, description of which of the following matters is not a part of developing an audit plan?

Sum of progression $\displaystyle (a+b)$, $\displaystyle (a-b)$, $\displaystyle (a-3b)...n$ term is

Find the sum of first twenty-five terms of A.P. series whose $\displaystyle n^{th}$ term is $\displaystyle \left(n+$$\displaystyle \frac{2}{5}$\right)

The first and fifth term of an A.P. of $40$\displaystyle terms are$-29$\displaystyle and$-15$ respectively. Find the sum of all positive terms of this A.P

If the common difference of an AP equals to the first term, then the ratio of its $\displaystyle m^{th}$ term and $\displaystyle n^{th}$ term is:

Find the value of $\displaystyle 1+2+3+...+105$

The first and last terms of an arithmetic progression are $\displaystyle 5$ and $905$. Sum of the terms is $45,955$. The number of terms is