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Key Audit Matters A Practice Manual Second Edition 2020 at Meripustak

Key Audit Matters A Practice Manual Second Edition 2020 by Mohan R Lavi, Wolters Kluwer

Books from same Author: Mohan R Lavi

Books from same Publisher: Wolters Kluwer

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  • General Information  
    Author(s)Mohan R Lavi
    PublisherWolters Kluwer
    Edition2nd Edition 2020
    ISBN9789389859249
    BindingHardcover
    LanguageEnglish
    Publish YearJune 2020

    Description

    Wolters Kluwer Key Audit Matters A Practice Manual Second Edition 2020 by Mohan R Lavi

    This book is an attempt to make the understanding of the Key Audit Matters simple and useful for practical use. The desire to write this book arose from the fact that Key Audit Matters (KAM’S) have been introduced in India a year after they were mandated in international jurisdictions. Author has considered it useful for auditors, as they will have some visibility into how KAM’s have been reported in other jurisdictions and in India.
    The book contains 10 Chapters. It commences with a discussion on the format and structure of audit reports at present and discussion on the impact of CARO 2020 (though it has been postponed by a year) in chapter 1. Further this chapter has covered impact of COVID-19 on Auditing Report (including KAM’s) and impact on various industries. The Institute of Chartered Accountants of India (ICAI) has brought out a detailed advisory on the impact of COVID-19 on financial reporting and the audit of financial statements. This advisory has been reproduced in this Chapter with the permission of ICAI. Chapter 2 summarizes SA 701- the auditing standard for Key Audit Matters. Chapter 3 contains a detailed analysis of KAM’s reported abroad. This edition of the book has a Chapter 3A that analyses KAM’s reported by 70 companies in the BSE 100. The analysis contains the types of KAM’s reported and their number. ACCA has done some research on KAM’s and their report is reproduced in Chapter 4. Chapter 5 consists future of Audit Reports while Chapter 6 reproduces SA 701, 706, 710 and 720. Permission has been obtained from the Institute of Chartered Accountants of India to reproduce their Standards on Auditing. Chapters 7,8 and 9 contains FAQs on SA 701, a reproduction of ISA 710 and AS 3101- the US GAAP equivalent of ISA 701. The book concludes with an Afterword.
    Key Features of the Book:
    – Relevant for reporting Key Audit Matters (KAM) for the year ended 31/03/2020 and onwards.
    – Discussion on the latest audit report formats having Key Audit Matters.
    – Industry – wise analysis of KAMs published globally and for Indian entities followed with extracts of reports.
    – Analysis of the research report on KAMs issued by ‘The Association of Chartered Certified Accountants (ACCA)’.
    – Discusses Qualifications, Emphasis of Matters and Key Audit Matters .
    – Covers ISA 701 – Reporting Key Audit Matters .
    – Contains relevant Auditing Standards related to Key Auditing Matters.
    – Covers Impact of CARO 2020 on Key Audit Matters .
    – Includes impact of COVID-19 on Key Audit Matters and various industries along with ICAI Advisory.