Description
CCH India Padhuka A Students Handbook On Auditing & Assurance For Ca Ipcc 2016 by G Sekar and B Sarvana Prasath
CONTENT
PART A - Auditing Concepts
1. Introduction to Auditing
2. Audit Evidence
A. Audit Planning and Materiality
B. Accounting Concepts in Auditing
3. Internal Control, Internal Check and Internal Audit
4. Audit in CIS Environment
5. Audit of In come
6. Audit of E""pendiwre
7. Audit of Assets
8. Audit of Liabilities
9. Company Audit - Appointment, Duties, etc.
10. Company Audit - Accounts & Financial Statements
11. Company Audit - Work Aspects & Reporting
12. Company Audit - Audit of Share Capital.
13. Government Audit
14. Special Audits
PART B - Standards on Auditing
Preface to ICAl's SQC, SA, SRE, SAE & SRS
1. SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs
2. SA 210 Agreeing the Terms of Audit Engagements
3. SA 220 Quality Control for an Audit of Financial Statements
4. SA 230 Audit Documentation
5. SA 240 The Auditor's responsibilities relating to Fraud in an Audit of Financial Statements
6. SA 250 Consideration of Laws & Regulations in an Audit of Fin.Statmts
7. SA 260 Communication with those charged with Governance
8. SA 265 Communicating Deficiencies 111 Internal Control to those charged with Governance and Management
9. SA 299 Responsibility of Joint Auditors