Audit Report || CARO 2016 || Complete Chapter || Revision Marathon || CA INTER AUDIT || Ankit Oberoi

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  • čas přidán 3. 07. 2021
  • SA 200 • SA 200 || Overall Obje...
    SA 210 • SA 210 || Agreeing the...
    SA 220 • SA 220 || Quality Cont...
    SA 230 • SA 230 || AUDIT DOCUME...
    SA 240 • SA 240 || FRAUD & Reso...
    SA 250 • SA 250 || Consideratio...
    SA 299 • SA 299 || RESPONSIBILI...
    SA 300 • SA 300 || Planning an ...
    SA 315 • SA 315 || Identifying ...
    SA 320 • SA 320 || Materiality ...
    SA 500 • SA 500 || AUDIT EVIDEN...
    SA 501 • SA 501 | AUDIT EVIDENC...
    SA 505 • SA 505 || EXTERNAL CON...
    SA 510 • SA 510 || INITIAL AUDI...
    SA 520 • SA 520 || Analytical p...
    SA 530 • SA 530 || AUDIT SAMPLI...
    SA 550 • SA 550 || Related Part...
    SA 560 • SA 560 || SUBSEQUENT E...
    SA 570 • SA 570 || GOING CONCER...
    SA 580 • SA 580 || WRITTEN REPR...
    SA 610 • SA 610 || Using the wo...
    SA 700 • SA 700 || Forming an o...
    SA 701 • SA 701 || Communicatin...
    SA 705 • SA 705 | Modification ...
    SA 706 • SA 706 | Emphasis of m...
    SA 710 • SA 710 || Comparative ...
    SA 330 • SA 330 THE AUDITOR’S R...
    SA 450 • SA 450 EVALUATION OF M...
    SA 260 • SA 260 COMMUNICATION W...
    SA 265 • SA 265 COMMUNICATING D...
    SA 540 • SA 540 AUDITING ACCOUN...
    SA 600 • SA 600 Using the Work ...
    CARO 2020 • CARO 2020 - Companies ...
    CARO 2016 • MOST IMPORTANT TOPIC F...
    CARO 2016 • CARO 2016 || Complete ...
    MARATHON PART 1 • CA Inter Audit Maratho...
    MARATHON PART 2 • AUDIT MARATHON (COMPLE...
    SA 200 Overall Objective of an independent auditor and conduct of audit in accordance with SA's
    SA 210 Agreeing the terms of audit engagement
    SA 220 Quality Control for an audit of Financial Statement
    SA 230 AUDIT DOCUMENTATION
    SA 240 FRAUD & Resoponsibility of Auditor in this regards
    SA 250 Consideration of LAW & Regulations in audit of FS
    SA 299 RESPONSIBILITY OF JOINT AUDITORS
    SA 300 Planning an audit for Financial Statement
    SA 315 Identifying & Assessing ROMM through understanding Entity & its Environment
    SA 320 Materiality
    SA 500 AUDIT EVIDENCE
    SA 501 AUDIT EVIDENCE- Specific Consideration for selected Items
    SA 505 EXTERNAL CONFIRMATION
    SA 510 INITIAL AUDIT ENGAGEMENT- Opening Balances
    SA 520 Analytical procedure
    SA 530 AUDIT SAMPLING
    SA 550 Related Parties
    SA 560 SUBSEQUENT EVENTS
    SA 570 GOING CONCERN
    SA 580 WRITTEN REPRESENTATION
    SA 610 Using the work of Internal Auditor
    SA 700 Forming an openion & Reporting on FS
    SA 701 Communicating Key Audit Matters in Indepenent Auditor's Reports
    SA 705 Modification to the openion in Indepenent Auditor's Reports
    SA 706 Emphasis of matter PARAGRAPHS & Other Matter Parragraphs
    SA 710 Comparative Information Corresponding Figures and Comparative F.Information
    Nature, Objective and Scope of Audit
    Audit Strategy, Audit Planning and Audit Programme
    Audit Documentation and Audit Evidence
    Risk Assessment and Internal Control
    Fraud and Responsibilities of the Auditor in this Regard
    Audit in an Automated Environment
    Audit Sampling
    Analytical Procedures
    Audit of Items of Financial Statements
    The Company Audit
    Audit Report
    Audit of Banks
    Audit of Different Types of Entities
    Forming an Opinion on the Financial Statements-Objective of
    the Auditor
    Objectives of the Auditor
    To form Opinion - Auditor to obtain Reasonable Assurance
    Evaluations by the Auditor
    Specific Evaluations by the Auditors
    Definitions
    Form of Opinion
    Auditor’s Report
    Auditor’s Report for Audits Conducted in Accordance
    with Standards on Auditing
    Auditor’s Report Prescribed by Law or Regulation
    Modifications to the Opinion in the Independent Auditor’s Report
    Circumstances when a Modification to the Auditor’s
    Opinion is Required
    Objective of the Auditor - To Express Clearly an Appropriately
    modified Opinion
    Types of Modified Opinions
    Which type of opinion is appropriate?
    Consequence of an Inability to Obtain Sufficient Appropriate Audit Evidence Due to a Management-Imposed Limitation after the Auditor Has Accepted the Engagement
    Form and Content of the Auditor’s Report When the Opinion is Modified
    Basis for Opinion
    Description of Auditor’s Responsibilities for the Audit of the Financial Statements When the Auditor Disclaims an Opinion on the Financial Statements
    Considerations When the Auditor Disclaims an Opinion on the Financial Statements
    Communication with Those Charged with Governance
    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
    Independent Auditor’s Report
    Objective of the Auditor as per SA 706
    Emphasis of Matter Paragraphs in the Auditor’s Report
    The inclusion of an Emphasis of Matter paragraph in the auditor’s report does not affect the auditor’s opinion
    Other Matter Paragraphs in the Auditor’s Report
    Communication with Those Charged with Governance
    Communicating Key Audit Matters in the Independent Auditor’s Report
    Determining Key Audit Matters Communicating Key Audit Matters
    Communication with Those Charged with Governance
    Standard on Auditing 710
    Comparative Information Corresponding Figures and Comparative Financial Statements
    BY CA INTER AUDIT
    BY NEERAJ ARORA
    BY HARSHAD JAJU
    BY ANKIT OBEROI
    BY SWAPNIL PATNI
    BY KAPIL GOYAL
    BY PANKAJ GARG

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