please say the difference and how to identify if direct ques is not seen in exams. case study or question converted into tricky language and asked in exams. How to identify and what is the difference between factors and indicators. Please state. Thank you.
factors are useful to identify whether deficiency is significant or other
indicators are hints that significant deficiency may exist, so go further examine is there deficiency
icai is yet to target this portion in exams
you can just focus on indicators as of know and write them whenever question is asked.