Evidence Your Audit - An Exhaustive Guide to Audit Documentation, 2e at Meripustak

Evidence Your Audit - An Exhaustive Guide to Audit Documentation, 2e

Books from same Author: FCA Khurshed Noshir Pastakia

Books from same Publisher: Wolters Kluwer

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  • General Information  
    Author(s)FCA Khurshed Noshir Pastakia
    PublisherWolters Kluwer
    Edition2nd Edition
    ISBN9789387963160
    LanguageEnglish
    Publish YearJune 2018

    Description

    Wolters Kluwer Evidence Your Audit - An Exhaustive Guide to Audit Documentation, 2e by FCA Khurshed Noshir Pastakia

    Evidence Your Audit - An Exhaustive Guide to Audit Documentation 2nd Edition by FCA Khurshed Noshir Pastakia

    About the Book
    The proposed publication on Audit Documentation mainly focus on medium and small sized firms, as the professionals with small and medium sized audit firms mainly, faces the difficulty in properly document the audits that they perform. This book is published with a simple motive that “How the Auditor should do the documentation to safeguard himself”.

    This book also give good tips/guidance in detection of fraud by auditor and safeguarding himself. Given this, the quality and quantity of an auditor’s professional work is under a lens, with the auditor under a constant concern of having the ability to “to prove” to stakeholders and regulators that he in fact did what he was supposed to do. This book has focused on the strength of such evidence, for an auditor, is the strength of the documentation of his audit.

    More recently, the country was shaken once again by a massive fraud in Punjab National Bank, one of the leading public sector banks. While the dust is yet to settle on this, several other relatively smaller frauds in both public and private sector banks have broken into news in quick succession. This book will really help auditors to face such challenges with the help of proper documentation.

    The role of the auditor in detection of fraud has drastically changed and the old adage of an auditor being a watch dog but not a bloodhound is barely relevant today. Given this, the quality and quantity of an auditor’s professional work is under a lens, with the auditor under a constant concern of having the ability to “to prove” to stakeholders and regulators that he in fact did what he was supposed to do. Keeping this in mind this book has covered specific steps to be taken for proper documentation, which will sturdily safeguard the auditor.

    Another important development is that the government, after having kept NFRA in cold storage for more than three years, has now decided that NFRA will start functioning. This implies that if in future there is a fraud in a listed Indian company, its auditor will have to face and answer to the NFRA instead of to the ICAI. This book will help the auditor to be in better position to answer such questions.

    This book focuses on small and medium firm auditors to ensure that their people spend time in understanding the requirements of the standards on auditing and build firm policies and procedures to comply with them.

    Key Features

    • Key Audit Matters and Going Concern as per SA 701

    • Meets the requirements of Indian and International Standards of Auditing

    • Preparing & Reviewing the Working papers

    • Organising and managing the files with Best Practices and Hazards

    • Important tips for Audit Documentation and Review

    • Documenting Professional Judgments and client discussions

    • Risk Assessment, Scoping and Planning Audit

    • Safeguarding Auditor in case of Fraud

    • Detailed Illustrative Checklists/Workpapers