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Notes on Auditing & Assurance - An Easy Approach By CA.Tapan Jindal

Notes On Auditing & Assurance An Easy Approach By Ca.Tapan Jindal

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Overview of Notes On Auditing & Assurance An Easy Approach By Ca.Tapan Jindal

Notes on auditing & assurance - an easy approach by ca.tapan jindal

Contributors & Book Details of Notes On Auditing & Assurance An Easy Approach By Ca.Tapan Jindal

Author CA.Tapan Jindal
Publisher Bharat Law House Pvt. Ltd
Publication Year 18th edn, 2016
Language English
Binding paper pack
Number of pages 324
ISBN-13 9789351393375
Weight 600 gms.

Table of contents

Chapter 1: NATURE OF AUDITING

1.0 Financial Statements

1.1 Meaning of Auditing

1.2 Aspects to be covered in Audit or Functions of Audit

1.3 The Auditor

1.4 Scope of Audit

1.5 Inherent Limitations of Audit

1.6 Advantages of an Audit

1.7 Relationship of Auditing with other Disciplines

1.8 Basic Principles Governing an Audit

1.9 Objectives of Auditing

1.10 Auditing and Investigation

1.11 Auditing and Accounting

Annexures

1 SA 200 (Revised) — Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

2 SA 240 (Revised) — The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

3 Case Studies

4 Questions from Past Exams

Chapter 2: CORE CONCEPTS IN AUDITING

2.1 Auditor’s Independence

2.2 Materiality

2.3 Concept of True and Fair

2.4 Disclosure of Accounting Policies

2.5 Audit Evidence

Annexures

1 SA 320 (Revised) — Materiality in Planning and Performing an Audit

2 SA 500 (Revised) — Audit Evidence

3 SA 501 (Revised) — Audit Evidence - Specific Considerations for Selected Items

4 SA 505 (Revised) — External Confirmations

5 SA 520 (Revised) — Analytical Procedures

6 SA 570 (Revised) — Going Concern

7 Case Studies

8 Questions from Past Exams

Chapter 3: TYPES OF AUDIT

3.1 Independent Audit

3.2 Statutory Audit

3.3 Internal Audit

3.4 Government Audit

3.5 Tax Audit

3.6 Interim Audit

3.7 Continuous Audit

3.8 Final/Completed Audit

3.9 Balance Sheet Audit

3.10 Concurrent Audit

3.11 Management Audit

3.12 Environmental Audit

3.13 Secretarial Audit

3.14 Operational Audit

Annexures

1 Questions from Past Questions

Chapter 4: PREPARATION FOR AUDIT

4.1 Auditor’s Engagement

4.2 Audit Process

4.3 Audit Techniques

4.4 Audit Procedures

4.5 Audit Planning

4.6 Audit Programme

4.7 Methods of Work

4.8 Audit Notebook

4.9 Audit Working Papers

4.10 Quality Control for Audit Work

4.11 Test Check

4.12 Judgmental v Statistical Sampling

4.13 Selecting the Sample

4.14 Surprise Check

4.15 Examination in Depth

4.16 Obtaining Certificate from Management

Annexures

1 SA 210 (Revised) — Agreeing the Terms of Audit Engagements

2 SA 220 (Revised) — Quality Control for an Audit of Financial Statements

3 SA 230 (Revised) — Audit Documentation

4 SA 300 (Revised) — Planning an Audit of Financial Statements

5 SA 530 (Revised) — Audit Sampling

6 SA 580 (Revised) — Written Representations

7 Questions from Past Exams

Chapter 5: INTERNAL CONTROL

5.1 Internal Control

5.2 Internal Audit

5.3 Internal Check

5.4 Audit Risk

Annexures

1 SA 315 — Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and Its Environment

2 SA 330 — The Auditor’s Responses to Assessed Risks

3 SA 610 (Revised) — Using the work of Internal Auditors

4 Questions from Past Exams

Chapter 6: VOUCHING

6.1 Meaning of Vouching

6.2 Objectives of Vouching

6.3 Routine Checking and Vouching

6.4 Audit of Sales

6.5 Audit of Purchases

6.6 Vouching of Receipts

6.7 Vouching of Payments

6.8 Remuneration to the Managerial Personnel

6.9 Transactions with Related Parties

6.10 Audit of Ledgers

Annexures

1 case Studies

2 Questions from Past Exams

Chapter 7: VERIFICATION

7.1 Meaning of Verification

7.2 Vouching v Verification

7.3 Capital Expenditure, Revenue Expenditure and Deferred Revenue Expenditure

7.4 Objectives of Verification of Assets

7.5 Verification of Assets

7.6 Verification of Liabilities

7.7 Contingent Liabilities

Annexure

1 Questions form Past Questions

Chapter 8: COMPANY AUDIT – I

8.1 Eligibility to be Appointed as an Auditor of a Company

8.2 Disqualifications for Appointment as an Auditor

8.3 Appointment of an Auditor

8.4 Audit Committee

8.5 Rotation of Auditor

8.6 Auditor’s Remuneration

8.7 Removal of Auditor

8.8 Ceiling on Number of Audits

8.9 Powers and Rights of Auditors

8.10 Duties of Auditors

8.11 Basic Elements of the Auditor’s Report

8.12 Types of Audit Reports

8.13 Disclosures in Auditor’s Report

8.14 Joint Audit

8.15 Audit of Branch Office Accounts

8.16 Cost Audit

8.17 Punishment for Non Compliance

Annexures

1 SA 299: Responsibility of Joint Auditors

2 SA 700 (Revised): Forming an Opinion and Reporting on Financial Statements

3 SA 705: Modifications to the Opinion in the Independent Auditor’s Report

4 SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

5 Case Studies

6 Questions from Past Examinations

Chapter 9: COMPANY AUDIT – II

9.1 Books of Accounts

9.2 Financial Statements

9.3 Board’s Report

9.4 Special Requirements of Company Audit

9.5 Audit of Share Capital

9.6 Option on Share Capital

9.7 Share Transfer Audit

9.8 Verification of Bonus Shares

9.9 Audit of Debentures

9.10 Audit of Dividends

9.11 Payment of Interest Out of Capital During Construction

Annexures:

1 Questions from Past Examinations

Chapter 10: GOVERNMENT AUDIT

10.1 Meaning of Government Auditing

10.2 Legal Framework and Comptroller & Auditor General (C&AG)

10.3 Duties of Comptroller & Auditor General

10.4 Powers of Comptroller & Auditor General

10.5 Expenditure Audit

10.6 Audit of Receipts

10.7 Audit of Stores and Stocks

10.8 Audit of Commercial Accounts

10.9 Reporting Procedures

Annexures

1 Questions from Past Examinations

Chapter 11: E.D.P. AUDIT

11.1 EDP Environment

11.2 Organisation Structure in an EDP Environment

11.3 Internal Controls in EDP Environment

11.4 Review of Internal Controls

11.5 Internal Controls in Service Bureau

11.6 Approaches to EDP Auditing

Annexures

1 Questions from Past Exams

Chapter 12: SPECIAL AUDITS

12.1 Audit of Hotels

12.2 Audit of Hospitals

12.3 Audit of Club

12.4 Audit of Cinemas

12.5 Audit of Educational Institution (School, College or University)

12.6 Audit of Incomplete Records

12.7 Audit of Sole Trader’s Accounts

12.8 Audit of Charitable Institutions

12.9 Audit of Publishers/Publishing company

12.10 Audit of Hire Purchase Companies

12.11 Audit of Leasing Companies

12.12 Audit of Non-Government Organisations (NGOs’)

12.13 Audit of a Partnership Firm

12.14 Audit of Local Bodies

Annexure

1 Questions from Past Exams

Chapter 13: MISCELLANEOUS

13.1 Cut-Off Arrangements/Procedures

13.2 Miscellaneous

Annexure

1 Questions from Past Exams

Chapter 14: AUDITING, REVIEW AND OTHER STANDARDS

Chapter 15: COMPANIES (AUDITOR’S REPORT) ORDER, 2015

Chapter 16: ACCOUNTING STANDARDS

Annexure: Case Studies

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