Is VTA and SRA the same thing?

Thank you for all the responses gents. I understand a lot more.
Second question: Can we trust on the cartridge manufacture on the 92 degree SRA? I mean, if we can set the top of the cartridge perfectly parallel to the platter, then we can get very close to 92 degree?

Dear @dangcaonguyen  :  """   I understand a lot more...... Can we trust on the cartridge manufacture on the 92 degree SRA? I mean, if we can set the top of the cartridge perfectly parallel to the platter, then we can get very close to 92 degree?  """

Certainly that you are not understanding very well the overall subject through all the information posted here.

You can trust in nothing but your ears on the subject because: each cartridge manufacturer puts/attach the stylus tip to the cantilever in different angle ( around 19°-23°. ), all LP are cutted different ( read atmasphere posts. ), you own 120gr., 140 gr., 180 gr., 200 gr., etc  LP's, all LP's comes with surface waves, etc, etc.

Your VTA/SRA set up works as you want it only in that LP and not exactly the same with other LPs.

R.

@rauliruegas 
I understood what you said, that is why I said “very closed to 92 degree”

What I meant was since the lps have different thickness and some other variables, using microscope to find the 92 degree is only bring you to the boundary of 92 degree, therefore if we can trust the cartridge manufacturers we can save money on purchasing the microscope.

if we can set the top of the cartridge perfectly parallel to the platter, then we can get very close to 92 degree?

If all is well, probably so. But I've seen cartridges where the stylus was incorrectly mounted, making the proper SRA impossible. It never sounded right either- finally traced the issue to that defect. So sound quality is a good indicator :)