Statutory Audit - A Ready Reckoner
by CA. Kamal GargBook Currently Unavailable
This book is no longer available and has been discontinued
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| Division I Appointment of Auditors |
| Chapter 1 Appointment and Removal of Auditors |
| Chapter 2 Management Services and the Auditors |
| Chapter 3 Code of Ethics |
| Chapter 4 Unique Document Identification Number (UDIN) |
| Chapter 5 Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013 |
| Division II Audit of Items of Financial Statements – Ready Reckoner |
| Chapter 6 Books of Accounts and Financial Statements |
| Chapter 7 Consolidation of Financial Statements |
| Chapter 8 Audit Checklist for Share Capital |
| Chapter 9 Audit Checklist for Reserve and Surplus |
| Chapter 10 Audit Checklist for Borrowings |
| Chapter 11 Audit Checklist for Trade Receivables |
| Chapter 12 Audit Checklist for Cash and Cash Equivalents |
| Chapter 13 Audit Checklist for Inventories |
| Chapter 14 Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE) |
| Chapter 15 Audit Checklist for Intangibles |
| Chapter 16 Audit Checklists for Trade Payables and Current Liabilities |
| Chapter 17 Audit Checklists for Loans and Advances and Other Current Assets |
| Chapter 18 Audit Checklists for Provisions and Contingent Liabilities |
| Chapter 19 Audit Checklists for Sale of Products and Rendering of Services |
| Chapter 20 Audit Checklists for Other Income Comprising Interest Income, Dividend Income,Gain/Loss on Sale of Investments etc. |
| Chapter 21 Audit Checklists for Purchases |
| Chapter 22 Audit Checklists for Employee Benefits Expenses |
| Chapter 23 Audit Checklists for Depreciation and Amortisation |
| Chapter 24 Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses |
| Chapter 25 Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT) |
| Division III Schedule III Specimen Format of Financial Statements (AS Based) |
| Chapter 26 Specimen Format of Financial Statements under Schedule III for AS compliant companies |
| Chapter 27 Practice Pointer Issues on Accounting Standards |
| Chapter 28 Checklists of Accounting Standards |
| Division IV SA and CARO Checklist |
| Chapter 29 Standards on Auditing (SA) Checklists |
| Chapter 30 Companies (Auditor's Report) Order, 2020 — Checklist |
| Division V Audit Programme – Audit Compliance Procedure |
| Chapter 31 Business Client Information Checklist |
| Chapter 32 KYC New Client |
| Chapter 33 Illustrative Audit Programmes for Accounting System & Internal Control |
| Chapter 34 Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity |
| Division VI Formats of Engagement and Representation Letters, Reports |
| Chapter 35 Illustrative Formats on Agreeing the Terms of Audit Engagements |
| Chapter 36 Illustrative Format of Representation Letter |
| Chapter 37 Specimen of Management Representation Letter on Statutory Audit |
| Chapter 38 Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement |
| Chapter 39 Illustrative Format on Engagement Letter for a Compilation Engagement |
| Chapter 40 Illustrative Format on Engagement Letter for a Review of Interim Financial Information |
| Chapter 41 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements |
| Chapter 42 Illustrative Format on Independent Auditor’s Reports on Financial Statements |
| Chapter 43 Illustrative Format on Practitioner’s Report with an Unmodified Opinion |
| Chapter 44 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs |
| Chapter 45 Illustrative Formats on Auditor’s Reports with Modifications to the Opinion |
| Chapter 46 Illustrative Formats of Auditor’s Report with Modified Opinion |
| Chapter 47 Illustrative Formats on Auditor’s Report on Corres-ponding Figures and Comparative Financial Statement |
| Chapter 48 Illustrative Formats on Auditor’s Reports Relating to Going Concern |
| Chapter 49 Illustrative Formats on Auditor’s Report Relating to Other Information |
| Chapter 50 Illustrative Formats on Practitioners’ Compilation Reports |
| Chapter 51 Illustrative Formats on Review Reports on Interim Financial Information |
| Chapter 52 Illustrative Formats on Practitioners’ Review Reports |
| Chapter 53 Illustrative Formats on Special Purpose Financial Statements |
| Chapter 54 Illustrative Formats on Summary Financial Statements |
| Chapter 55 Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable |
| Chapter 56 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement |
| Chapter 57 Illustrative Format of an Unmodified Report on a Projection |
| Chapter 58 Illustrative Formats on Service Organization’s Assertions |
| Chapter 59 Illustrative Formats on Modified Service Auditor’s Assurance Reports |
| Chapter 60 Illustrative Formats on Service Auditor’s Assurance Reports |
| Chapter 61 Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix |
| Chapter 62 Confirmation Letter for Struck Off Status to be sent by Company |
| Chapter 63 NOC Communication with predecessor |
| Chapter 64 Eligibility and Independence confirmation to be appointed (or) continue as auditors |
| Division VII REVISED FORMATS OF AUDIT REPORTS (INCLUDING AUDIT TRAIL) |
| Chapter 65 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020,Cash Flow |
| Chapter 66 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow |
| Chapter 67 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow |
| Chapter 68 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow |
| Division VIII SPECIMEN AUDIT REPORT FROM PUBLISHED RESULTS |
| Chapter 69 TCS Annual Report |
| Chapter 70 Infosys Annual Report |
| Division IX Illustrative Audit Paras for Qualification, Adver Disclaimer, KAM, EOM, OM Matters |
| Chapter 71 Qualified Opinion – Illustrative Reporting Comments |
| Chapter 72 Material uncertainty related to Going Concern – Illustrative Reporting Comments |
| Chapter 73 Emphasis of Matter Paragraph – Illustrative Reporting Comments |
| Chapter 74 Other Matter Paragraph – Illustrative Reporting Comments |
| Chapter 75 Key Audit Matters – Illustrative Reporting Comments |
| Chapter 76 Disclaimer Opinion – Illustrative Reporting Comments |
| Chapter 77 Adverse Opinion – Illustrative Reporting Comments |
| Chapter 78 Other Information Paragraph — Illustrative Reporting Comments |
| Chapter 79 Internal Controls over Financial Reporting |
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