QUALIFICATIONS & Other Comments in the Auditor's Report by CA. Kamal Garg


  • ISBN : 9788197081453
  • Publisher : Bharat Law House Pvt. Ltd
  • No. of Pages : 525
  • M.R.P : Rs. 1295/-
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QUALIFICATIONS & Other Comments in the Auditor's Report book by CA. Kamal Garg for Professional


CONTENTS AT A GLANCE

Bharat?5
Preface to the Second Edition7
Detailed Contents13

Division 1

Introduction to Audit Report Principles under SAs

Chapter 1 Auditing — Nature and Basic Concepts 1
Chapter 2 Audit Reports — Stipulations under Standards on Auditing 20
Chapter 3 Unique Document Identification Number (UDIN) 57

Division 2

Formats of Engagement and Representation Letters, Reports

Chapter 4 Illustrative Formats on Agreeing the Terms of Audit Engagements 63
Chapter 5 Illustrative Format of Representation Letter 80
Chapter 6 Specimen of Management Representation Letter on Statutory Audit (including Audit Trail) 82
Chapter 7 Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement 97
Chapter 8 Illustrative Format on Engagement Letter for a Compilation Engagement 99
Chapter 9 Illustrative Format on Engagement Letter for a Review of Interim Financial Information 101
Chapter 10 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements 103
Chapter 11 Illustrative Format on Independent Auditor’s Reports on Financial Statements 106
Chapter 12 Illustrative Format on Practitioner’s Report with an Unmodified Opinion 125
Chapter 13 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs 127
Chapter 14 Illustrative Formats on Auditor’s Reports with Modifications to the Opinion 131
Chapter 15 Illustrative Formats of Auditor’s Report with Modified Opinion 141
Chapter 16 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements 145
Chapter 17 Illustrative Formats on Auditor’s Reports Relating to Going Concern 149
Chapter 18 Illustrative Formats on Auditor’s Report Relating to Other Information 155
Chapter 19 Illustrative Formats on Practitioners’ Compilation Reports 174
Chapter 20 Illustrative Formats on Review Reports on Interim Financial Information 179
Chapter 21 Illustrative Formats on Practitioners’ Review Reports 181
Chapter 22 Illustrative Formats on Special Purpose Financial Statements 191
Chapter 23 Illustrative Formats on Summary Financial Statements 194
Chapter 24 Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable 199
Chapter 25 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement 201
Chapter 26 Illustrative Format of an Unmodified Report on a Projection 206
Chapter 27 Illustrative Formats on Service Organization’s Assertions 207
Chapter 28 Illustrative Formats on Modified Service Auditor’s Assurance Reports 210
Chapter 29 Illustrative Formats on Service Auditor’s Assurance Reports 213
Chapter 30 Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix 217
Chapter 31 Confirmation Letter for Struck Off Status to be sent by Company 218
Chapter 32 NOC Communication with predecessor 219
Chapter 33 Eligibility and Independence confirmation to be appointed (or) continue as auditors 220

Division 3

Revised Formats of Audit Reports(including Audit Trail)

Chapter 34 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow 223
Chapter 35 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow 229
Chapter 36 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow 234
Chapter 37 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow 239

Division 4

Illustrative Audit Paras for Qualification, Adverse,Disclaimer, KAM, EOM, OM Matters

Chapter 38 Qualified Opinion – Illustrative Reporting Comments 245
Chapter 39 Material uncertainty related to Going Concern –Illustrative Reporting Comments 300
Chapter 40 Emphasis of Matter Paragraph – Illustrative Reporting Comments 310
Chapter 41 Other Matter Paragraph – Illustrative Reporting Comments 338
Chapter 42 Key Audit Matters – Illustrative Reporting Comments 352
Chapter 43 Disclaimer Opinion – Illustrative Reporting Comments 454
Chapter 44 Adverse Opinion – Illustrative Reporting Comments 460
Chapter 45 Other Information Paragraph — Illustrative Reporting Comments 463
Chapter 46 Internal Controls over Financial Reporting 471

Division 5

Specimen CARO Reporting and Accounting Policies

Chapter 47 CARO, 2020 — Specimen Report 477
Chapter 48 Specimen Significant Accounting Policies 484
CA. Kamal Garg
CA. Kamal Garg
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