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Author : G. Sekar
Publisher : Padhuka
Edition : for May 2017 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



PART A - Auditing Concepts

1. Introduction to Auditing

2. Audit Evidence

   A. Audit Planning and Materiality

   B. Accounting Concepts in Auditing

3. Internal Control, Internal Check and Internal Audit

4. Audit in CIS Environment

5. Audit of In come

6. Audit of E""pendiwre

7. Audit of Assets

8. Audit of Liabilities

9. Company Audit - Appointment, Duties, etc.

10. Company Audit - Accounts & Financial Statements

11. Company Audit - Work Aspects & Reporting

12. Company Audit - Audit of Share Capital.

13. Government Audit

14. Special Audits

PART B - Standards on Auditing

Preface to ICAl's SQC, SA, SRE, SAE & SRS

1. SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs

2. SA 210 Agreeing the Terms of Audit Engagements

3. SA 220 Quality Control for an Audit of Financial Statements

4. SA 230 Audit Documentation

5. SA 240 The Auditor's responsibilities relating to Fraud in an Audit of Financial Statements

6. SA 250 Consideration of Laws & Regulations in an Audit of Fin.Statmts

7. SA 260 Communication with those charged with Governance

8. SA 265 Communicating Deficiencies 111 Internal Control to those charged with Governance and Management

9. SA 299 Responsibility of Joint Auditors