Description
Wolters Kluwer Padhuka A Student Handbook On Auditing & Assurance Old Syllabus by CA B Saravana Prasath and CA G Sekar
This Fresh edition of “A Students’ Handbook on Auditing and Assurance comes to your bands with the following unique features
Complete Coverage of Chapters and Standards on Auditing: The Auditing Topics arc covered in the first part of the Book. The Standards on Auditing issued by the ICAI (as applicable at the Inter (IPC) Level), which is gaining more importance in the examinations are covered comprehensively in the second part of the Book.
Companies Act 2013: Provisions of Companies Act, 2013 with Rules (as applicable at the Inter (IPC) Level) is covered exhaustively and presented in a lucid fashion.
Revised Format and Structure: All principles! Procedures! Techniques! Concepts and ideas have been arranged neatly in easy-to-read form, and numbered into Topics I Sub Topic so that the student can understand the subject easily.
Explanation and Improved Presentation: The presentation in each Subject Area has been revisited and explained better, to help the student remember the ideas! Concepts! points more easily
Questions for Revision: A detailed list of Past Exam Questions in each Topic! Point! Concept with the Para reference for Answers is appended at the end of every topic, so that the student can correlate the question and answer, more easily in the examinations.
True or .False! Concept Questions: A list of True or False Questions, witb Hint Answers are appended in every Chapter, to confirm concept knowledge, and also to keep in need with the recent examination requirements
Chapter Overview: Chapter Overview at the beginning of every Chapter will heJp.tbe student to navigate through each Chapter Topic- Sub-topic Question in an organized and phased manner
Guidance Notes: Guidance Notes on Audit Matters issued by ICAI, as applicable for the Inter (IPC) Syllabus have been incorporated in the relevant chapters
Fast Track Referencer: Fast Track Referencer has been incorporated for quick revision of the topics. The Standards on Auditing are presented in Flowcharts for easy remembrance of concepts
Highlights of this Book
Complete Coverage of Chapters and Standards on Auditing.
Revised Format and Structure for ease of use.
Detailed Explanation and Improved Presentation.
Questions for Revision at end of every Chapter for exam guidance.
Table of Contents:
PART A – Auditing Concepts
Introduction to Auditing
Audit Evidence
Audit Planning and Materiality
Accounting Concepts in Auditing
Internal Control, Internal Check and Internal Audit
CIS Environment in?Audit
Income?Audit
Expenditure?Audit
Assets?Audit
Liabilities of?Audit
Company Audit – Appointment, Duties, etc.
Accounts & Financial Statements (Company Audit)
Work Aspects & Reporting (Company Audit)
Audit of Share Capital (Company Audit)
Government Audit (Company Audit)
Special Audits
PART B – Standards on Auditing
Preface to lCAI’s SQC, SA, SRE, SAE & SRS
SA-200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs
SA-210 Agreeing the Terms of Audit Engagements
SA-220 Quality Control for an Audit of Financial Statements
SA-230 Audit Documentation
SA-240 The Auditor’s responsibilities relating to Fraud in an Audit of Financial Statements
SA-250 Consideration of Laws & Regulations in an Audit of Financial Statements
SA-260 Communication with those charged with Governance
SA-265 Communicating Deficiencies in Internal Control to those charged with Governance and Management
SA-299 Responsibility of Joint Auditors
About the Author:
CA B. Saravana Prasath, is a graduate in commerce and a Fellow Member of the Institute of Charted Accountants of India. He secured 4th rank in the Madras University in his graduation exams. He did his CA Internship training under the guidance of Shri G. Sekar Sir [FCA], Chennai during 1995 ? 1998. He secure 1st rank in CA Final exam with 76% aggregate. He also secured 3rd rank in CA Inter exam and 10th rank in CA Foundation examination. His acedemic performance includes 99% in CA Final Accounting Paper and 96% in CA Inter Auditing Paper. His areas of specialisation include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct & Indirect Taxation, Government Accounting and Systems Audit. He is the author of many books for CA Students