Description
Wolters Kluwer Simplified Approach To Auditing And Assurance (For Ca Inter) , 14E (New Syllabus) by CA. Vikas Oswal
About the Book
This is audit book for CA IPCC level students (Old Syllabus). The book unifies the knowledge of Accounting, Law and Technology. It has been written for the students to be equipped with the latest updates of the SAs, AS, Guidance Notes, Vouching, Verification of Assets and Liabilities, Special Audit, and Company Audit etc. The book extensively speaks on Auditing Basics, Internal Controls, Company Audit, Standards on Auditing, Verification of Assets and Liability, Special Audits & Vouching. The concepts have been thoroughly simplified and use of charts, examples, illustrations and diagrams has been made extensively. It will help the students to remember the concepts using the mnemonic technique. The book also has plentiful of questions from the previous years (past 21 exams) for practice purpose.
Key Features
This book is applicable for Old Syllabus (Nov 2018 Exams and Onwards)
• SA-299(Revised) – Joint audit of financial statement
• SA 720 (Revised)- the Auditor’s responsibility relating to other information
• Companies Amendment Act, 2017
• SA-700 (Revised) Forming an Opinion and Reporting on Financial Statements
• New SA-701 Communicating Key Audit Matters in the Independent Auditor's Report
• SA-705 (Revised) Modifications to the Opinion in the Independent Auditor's Report
• SA-706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in
• the Independent Auditor's Report
• SA-260 (Revised) Communication with Those Charged with Governance
• SA-570 (Revised) Going Concern
• May 2018 Solved CA IPCC Question Paper
• Covering CARO 2016
• It has statement showing distribution of marks, along with weightage of each chapter
• Perfect and self-learning module
• Tips for answer presentation
• More than 300 questions from 21 earlier exam questions covered for practice purpose
Table of Contents
Simplified Approach to Auditing and Assurance (For CA IPCC)
Chapter 1
Nature of Auditing
Chapter 2
Basic Concepts of Auditing
Chapter 3
Preparation for an Audit
Chapter 4
Internal Control
Chapter 5
Standards on Auditing
Chapter 6
Vouching
Chapter 7
Verification of Assets and Liabilities
Chapter 8
Company Audit – I
Chapter 9
Company Audit – II
Chapter 10
Special Audits
Chapter 11
Guidance Notes on Auditing Aspects
Chapter 12
EDP Audit/CIS Audit
Appendix I
Previous Examination Question Paper
Appendix II
How to Read Standards on Auditing
Appendix III
Audit Dictionary