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Chartered Accountant’s Documentation and Compliance under Companies Act, 2013, Peer Review and Quality Review, 4e
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Key Features
  • Ready to use Checklists & detailed Documentation for Audit
  • Disciplinary action under Peer Review applicable w.e.f 01.04.2014
  • Auditor’s Duties and Penalties under Companies Act, 2013
  • Detailed section on various Reviewers of CA audit work
  • Peer Review Process and Quality Review Process
  • Drafts of various documents related to Staff supervision and development
Description

The liability of the auditors have undergone tremendous change by the Companies Act, 2013 (“Act”) effective from 1st April 2014. Standards on Auditing have been made mandatory by the new Act. Class Suit Action has been brought on auditors for misleading statements in audit report resulting in loss to depositors or members and wilful contravention of provisions specified in the Act.

Statement of Peer Review has also changed and allowed reference by Peer Review Board to Disciplinary Directorate of ICAI for initiating disciplinary action for material deficiencies noted during Peer Reviews initiated or ordered after April 1, 2014. Quality Review Board has started functioning effectively.   

The book covers the latest changes in the role of reviewers of auditors’ work, auditor’s role and liability under Companies Act 2013, documentation to be obtained and maintained by a Practicing Chartered Accountant to comply with the technical, ethical and professional standards applicable to them. This book has been revised taking into account the role of auditors under the provisions of Companies Act 2013, Peer Review Board, Quality Review Board, FRRB, NFRA and ICAI.

More Details About Chartered Accountant’s Documentation and Compliance under Companies Act, 2013, Peer Review and Quality Review, 4e
General Information
Author(s)Pramod Jain
PublisherCCH India
Edition4th Edition
ISBN9789351292203
Pages940
BindingPaperback
LanguageEnglish
Publish YearApril 2014
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