Description
Wolters Kluwer Chartered Accountant'S Documentation And Compliance For Audits And Reviews 8Th Edition by CA Pramod Jain
Chartered Accountants Documentation and Compliance for Audits and Reviews 8th Edition by CA Pramod Jain
About the Book
Growing Compliances and watchful eyes by various stakeholders on auditors have made auditors more conscious in performing their duties with fear in their minds. All stakeholders are relying on assurance given by auditors through their reports and in case of any fraud or misrepresentation by the management; auditors are invariable 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 their rescue to evidence that they performed their duty with utmost care and best of their ability. Few Standards on Auditing have been revised and made applicable with effect from 1st April 2017. Few Standards are revised to be made applicable with effect from 1st April 2018. Due to various amendments it was thought prudent to revise this book taking into account the role of auditors under the provisions of Companies Act 2013, Peer Review Board, Quality Review Board and Tax Audits.
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
Key Features
• Draft Management reprensentation as per amended Form 3CD as on 20.7.2018
• Draft documentations taking into account GST Compliances
• Auditor’s duties and penalties and Cos. Act 2013 as amended by Companies (Amendment) Act 2017
• Engagement documents to comply with Standards on Auditing(Revised)
• 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
• Detailed section on Financial Statements for Companies
• Detailed section on various Reviewers of CA audit work
• Drafts of various other documents to be maintained for Peer Review, Quality Review and other 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 firm