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CA final Advanced Auditing and Professional Ethics Notes pdf

CA final Advanced Auditing and Professional Ethics Notes pdf

CA final Advanced Auditing and Professional Ethics Notes pdf – The Auditing and Assurance Standards Board of the ICAI has  issued the Guidance Note on Audit of Banks 2017 edition. The Guidance Note on Bank Audits (2017 Edition) issued by the AASB of ICAI is meant for detailed guidance of members on various important items of financial statements of banks, disclosure requirements, prudential norms of RBI, audit procedures, LFAR reporting, Ghosh and Jilani, special purpose reports and certificates, etc.

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Download CA Final Audit useful material for may 2017 exam

 Audit revision plan Download
 Audit important topics Download
 Audit important questions Download
 Audit mock test papers Download
 Audit quick revision notes Download
 Guidance notes on bank audit Download

Important topics of Audit by CA Surbhi bansal for May 17 Exam

1. Recently five Standards on Auditing have been revised ie. SA 260, SA 570, SA 700, SA 705, SA 706 and one SA 701 new has been issued by ICAI. There are changes in the drafting requirements of audit reports under these SAs as compared to the existing ones.

2. All these standards are effective for audits of financial statements for periods beginning on or after April 1, 2017. It implies that practically auditor shall draft his audit report considering these SAs for the first time in 2018 ( ie when he will be reporting on the financial statements for 17-18).

3. As per my understanding when he is going to draft his report for current financial year 2016-17 , he will follow the existing standards only ( and not the revised & new ones). Thus, practically drafting as per new standards will be from April 2018 only.

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