Guidance Notes on Auditing & Accounting Aspects - For PCC / IPCC / FINAL


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Guidance Notes on Auditing Aspects

o                   Audit of Abridged Financial Statements

o                   Audit of Accounts of Non-Corporate Entities (Bank Borrowers)

o                   Audit of Cash and Bank Balances

o                   Audit of Consolidated Financial Statements

o                   Audit of Debtors, Loans and Advances

o                   Audit of Expenses

o                   Audit of Fixed Assets

o                   Audit of Inventories

o                   Audit of Investments

o                   Audit of Liabilities

o                   Audit of Miscellaneous Expenditure (Revised)

o                   Audit of Payment of Dividend

o                   Audit of Revenue

o                   Audit Reports and Certificates for Special Purposes

o                   Auditing of Accounts of Liquidators

o                   Capital and Reserves

o                   Certificate on Corporate Governance (Revised)

o                   Certificate to be Issued by the Auditor of a Company Pursuant to Companies (Acceptance of Deposits) Rules, 1975

o                   Certification of Documents for Registration of Charges

o                   Computer Assisted Audit Techniques (CAATs)

o                   Duty Cast on the Auditors under Section 45-MA of the Reserve Bank of India Act, 1934

o                   Independence of Auditors (Revised)

o                   Preparation of Financial Statements on Letterheads and Stationery of Auditors

o                   Provision for Proposed Dividend

o                   Reports in Company Prospectuses (Revised)

o                   Section 227(3) (e) and (f) of the Companies Act, 1956 (Revised)

o                   Section 293 A of the Companies Act and the Auditor

o                   Special Considerations in the Audit of Small Entities

Industry Specific Guidance Notes

§                    Audit of Banks (Revised 2009) edition

§                    Audit of Accounts of Members of Stock Exchanges (Revised)

§                    Audit of Companies Carrying on General Insurance Business

§                    Audit of Companies Carrying on Life Insurance Business