CA Ipc A Students’ Handbook on Auditing & Assurance old syllabus For Nov. 2019 By Ca G Sekar Ca B Saravana Prasath

Introduction to Auditing

Audit Evidence

Audit Planning and Materiality

Accounting Concepts in Auditing

Internal Control, Internal Check and Internal Audit

CIS Environment in Audit

Income Audit

Expenditure Audit

Assets Audit

Liabilities of Audit

Company Audit – Appointment, Duties, etc.

Accounts & Financial Statements (Company Audit)

Work Aspects & Reporting (Company Audit)

Audit of Share Capital (Company Audit)

Government Audit (Company Audit)

Special Audits

Preface to lCAI’s SQC, SA, SRE, SAE & SRS

SA-200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs

SA-210 Agreeing the Terms of Audit Engagements

SA-220 Quality Control for an Audit of Financial Statements

SA-230 Audit Documentation

SA-240 The Auditor’s responsibilities relating to Fraud in an Audit of Financial Statements

SA-250 Consideration of Laws & Regulations in an Audit of Financial Statements

SA-260 Communication with those charged with Governance

SA-265 Communicating Deficiencies in Internal Control to those charged with Governance and Management

SA-299 Responsibility of Joint Auditors

:

CA B. Saravana Prasath, is a graduate in commerce and a Fellow Member of the Institute of Charted Accountants of India. He secured 4th rank in the Madras University in his graduation exams. He did his CA Internship training under the guidance of Shri G. Sekar Sir [FCA], Chennai during 1995 – 1998. He secure 1st rank in CA Final exam with 76% aggregate. He also secured 3rd rank in CA Inter exam and 10th rank in CA Foundation examination. His acedemic performance includes 99% in CA Final Accounting Paper and 96% in CA Inter Auditing Paper. His areas of specialisation include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct & Indirect Taxation, Government Accounting and Systems Audit. He is the author of many books for CA Students