Description
Bharat Law House Pvt Ltd Statutory Audit A Ready Reckoner 3rd Edition by Ca Kamal Garg
Appointment of AuditorsChapter 1 Appointment and Removal of AuditorsChapter 2 Management Services and the AuditorsChapter 3 Code of EthicsDivision IIAudit of Items of Financial Statements — Ready ReckonerChapter 4 Books of Accounts and Financial StatementsChapter 5 Consolidation of Financial StatementsChapter 6 Audit Checklist for Share CapitalChapter 7 Audit Checklist for Reserve and SurplusChapter 8 Audit Checklist for BorrowingsChapter 9 Audit Checklist for Trade ReceivablesChapter 10 Audit Checklist for Cash and Cash EquivalentsChapter 11 Audit Checklist for InventoriesChapter 12 Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)Chapter 13 Audit Checklist for IntangiblesChapter 14 Audit Checklists for Trade Payables and Current LiabilitiesChapter 15 Audit Checklists for Loans and Advances and Other Current AssetsChapter 16 Audit Checklists for Provisions and Contingent LiabilitiesChapter 17 Audit Checklists for Sale of Products and Rendering of ServicesChapter 18 Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc.Chapter 19 Audit Checklists for PurchasesChapter 20 Audit Checklists for Employee Benefits ExpensesChapter 21 Audit Checklists for Depreciation and AmortisationChapter 22 Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous ExpensesChapter 23 Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT)Appendix 1 Financial Statements for a Company: Schedule IIIDivision IIISchedule III TemplatesChapter 24 Balance Sheet and Profit & Loss FormatsChapter 25 Specimen Cash Flow StatementChapter 26 Practice Pointer Issues on Accounting StandardsChapter 27 Checklists of Accounting StandardsDivision IVSA and CARO ChecklistChapter 28 Standards on Auditing (SA) ChecklistsSA Checklists Part ISA Checklists Part IIChapter 29 Companies (Auditor’s Report) Order, 2016 — Checklist and Specimen Reporting for Significant MattersDivision VAudit Prog – Audit Compliance ProceduresChapter 30 Business Client Information ChecklistChapter 31 KYC New ClientChapter 32 Illustrative Audit Programmes for Accounting System & Internal ControlChapter 33 Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the EntityDivision VIFormats of Engagement and RepresentationLetters, ReportsChapter 34 Illustrative Formats on Agreeing the Terms of Audit EngagementsChapter 35 Illustrative Format of Representation LetterChapter 36 Illustrative Format on an Engagement Letter for an Agreed-upon Procedures EngagementChapter 37 Illustrative Format on Engagement Letter for a Compilation EngagementChapter 38 Illustrative Format on Engagement Letter for a Review of Interim Financial InformationChapter 39 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial StatementsChapter 40 Illustrative Format on Independent Auditor’s Reports on Financial StatementsChapter 41 Illustrative Format on Practitioner’s Report with an Unmodified OpinionChapter 42 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter ParagraphsChapter 43 Illustrative Formats on Auditor’s Reports with Modifications to the OpinionChapter 44 Illustrative Formats of Auditor’s Report with Modified OpinionChapter 45 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial StatementsChapter 46 Illustrative Formats on Auditor’s Reports Relating to Going ConcernChapter 47 Illustrative Formats on Auditor’s Report Relating to Other InformationChapter 48 Illustrative Formats on Practitioners’ Compilation ReportsChapter 49 Illustrative Formats on Review Reports on Interim Financial InformationChapter 50 Illustrative Formats on Practitioners’ Review ReportsChapter 51 Illustrative Formats on Special Purpose Financial StatementsChapter 52 Illustrative Formats on Summary Financial StatementsChapter 53 Illustrative Format on a Report of Factual Findings in Connection with Accounts ReceivableChapter 54 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial StatementChapter 55 Illustrative Format of an Unmodified Report on a ProjectionChapter 56 Illustrative Formats on Service Organization’s AssertionsChapter 57 Illustrative Formats on Modified Service Auditor’s Assurance ReportsChapter 58 Illustrative Formats on Service Auditor’s Assurance ReportsChapter 59 Information Requests and Other Client Admin Letters – Letter of Weakness and AppendixDivision VIIRevised Formats of Audit Reports effective from1st April, 2018Chapter 60 Companies Audit Report —Master TemplateChapter 61 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2016, Cash FlowChapter 62 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2016, Cash FlowChapter 63 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2016, Cash FlowChapter 64 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2016 but with Cash FlowChapter 65 Revised Format of Audit Report for Listed Limited Company.