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CHARTERED ACCOUNTANT'S Documentation and Compliance for Audits and Reviews

CHARTERED ACCOUNTANT'S Documentation and Compliance for Audits and Reviews
Books from same Author: CA Pramod Jain
Books from same Publisher: CCH India

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Description

About the Book
 
With the recent developments, the role of auditors have been widened and the reliance being placed on their reports have increased. They are invariably called to evidence that they performed their duties with utmost care and in compliance with applicable laws and standards. In such a case only proper and adequate documentation by the auditor can come to his rescue.
Further Demonetization caught the business world unawares with now the duty cast on the auditors to report the specified bank notes transactions by the corporate world in their audit reports. Income Computation and Disclosure Standards (ICDS) notified by Central Board of Direct Taxes is also effective for tax audits conducted for financial year ending 31st March 2017.
Hence the need of keeping them updated with the grappling amendments in all the legislations, namely the Companies Act, 2013; Standards of Auditing and Accounting Standards is necessary.
This book contains the information on Standards of Auditing, Accounting Standards, Companies Act,2013 (as applicable for auditors) in an abridged manner, with the tabular presentation wherever possible, in a reader friendly manner.
It brings in an insight into the role of auditors, as prescribed under the provisions of Companies Act 2013, Peer Review Board, Quality Review Board, FRRB, NFRA and ICAI
It contains more than 100 drafts, which are ready to be used, for a Practicing Chartered Accountant, during the course of their planning, execution and reporting for various Audits. It also contains drafts of various templates and documents which are required for the maintenance of their resourcing and staffing activities.
 
Key Features
 
Engagement documents to comply with Standards on Auditing
Ready to use checklists for compliances of ICDS, Demonetization Reporting, Standards on Auditing, Accounting Standards, CARO 2016, etc
Drafts of various other documents to be maintained for audits for reviews
Drafts of various documents related to Staff supervision and development
Drafts of various documents related to office systems
More than 100 drafts of ready to use documents for day-to-day professional use.
Ready to use drafts and check-lists including for compliance and audit of financial statements prepared for Companies as per Companies Act 2013
Auditor’s Duties and Penalties under Companies Act 2013
Detailed section on Financial Statements for Companies
Detailed section on various Reviewers of CA audit work
Peer Review Process
Quality Review Process
Summary of Income Computation and Disclosure Standards (ICDS)
Summary of Accounting Standards (AS)
Summary of Convergence to IFRS
Summary of revised Standards on Auditing (SAs)
Summary of Standards on Review Engagements (SREs)
Summary of Standards on Assurance Engagements (SAEs)
Summary of Standards on Related Services (SRSs)
Detail of Standards on Internal Auditing (SIAs)
Detail of Accounting Standards for Local Bodies (ASLBs)
Detail of various Guidance Notes, Framework, Statements and Notifications issued by ICAI.
Detail of recommendatory fee structure for various professional activities rendered by a practicing CA fir

More Details About CHARTERED ACCOUNTANT'S Documentation and Compliance for Audits and Reviews
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General Information
Author(s)CA Pramod Jain
PublisherCCH India
Edition7th Edition
ISBN9789386691019
Pages1400
BindingPaperback
LanguageEnglish
Publish YearJuly 2017
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