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A Students' Handbook On Auditing & Assurance CA IPC old Syllabus By CA G sekar  , B Saravana Prasath

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Author : B. Saravana Prasath
Publisher : Padhuka CCH
Edition : for May 2019 Exam

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Book Details

Highlights of this Book

 Complete Coverage of Chapters and Standards on Auditing.
  Revised Format and Structure for ease of use.
  Detailed Explanation and Improved Presentation.
  Questions for Revision at end of every Chapter for exam guidance.
  True or False/Concept Questions for Knowledge Testing.
  Chapter Overview for each Chapter for easy navigation.
  Coverage of ICAI guidance Notes on Audit Matters.
  Fast Track Referencer for Quick Revision.
  Upto Latest Exam Q&A Covered.
  Applicable for CA Exams – Old Syllabus

Contents

PART A – Auditing Concepts

Introduction to Auditing
Audit Evidence
Audit Planning and Materiality
Accounting Concepts in Auditing
Internal Control, Internal Check and Internal Audit
CIS Environment in Audit
Income Audit
Expenditure Audit
Assets Audit
Liabilities of Audit
Company Audit – Appointment, Duties, etc.
Accounts & Financial Statements (Company Audit)
Work Aspects & Reporting (Company Audit)
Audit of Share Capital (Company Audit)
Government Audit (Company Audit)
Special Audits

PART B – Standards on Auditing

Preface to lCAI’s SQC, SA, SRE, SAE & SRS
SA-200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs
SA-210 Agreeing the Terms of Audit Engagements
SA-220 Quality Control for an Audit of Financial Statements
SA-230 Audit Documentation
SA-240 The Auditor’s responsibilities relating to Fraud in an Audit of Financial Statements
SA-250 Consideration of Laws & Regulations in an Audit of Financial Statements
SA-260 Communication with those charged with Governance
SA-265 Communicating Deficiencies in Internal Control to those charged with Governance and Management
SA-299 Responsibility of Joint Auditors

About the Author
:
CA B. Saravana Prasath, is a graduate in commerce and a Fellow Member of the Institute of Charted Accountants of India. He secured 4th rank in the Madras University in his graduation exams. He did his CA Internship training under the guidance of Shri G. Sekar Sir [FCA], Chennai during 1995 – 1998. He secure 1st rank in CA Final exam with 76% aggregate. He also secured 3rd rank in CA Inter exam and 10th rank in CA Foundation examination. His acedemic performance includes 99% in CA Final Accounting Paper and 96% in CA Inter Auditing Paper. His areas of specialisation include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct & Indirect Taxation, Government Accounting and Systems Audit. He is the author of many books for CA Students