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Chapter 1 - Auditing Concepts
Need for Auditing
2983
Purpose of Auditing
2-Purpose-of-Auditing
Evolution of Auditing
3-Evolution-of-Auditing
Definition, Meaning and Features of Auditing
5179-
Scope of Auditing
5181-
Relationship between Accounting and Auditing
5183-
Difference between Accounting and Auditing
5184-
Difference between Audit and Investigation
5214-
Meaning of Auditing
4-Meaning-of-Auditing
Features of Auditing
5-Features-of-Auditing
Nature of Auditing
5180-
Objectives of Auditing
6-Objective-of-Auditing
Basic Principles governing an Audit
5215-
Significance of Audit
5216-
Principal aspects of Auditing
7-Principal-aspects-of-Auditing
Benefits of Auditing
8-Benefits-of-Auditing
Limitations of Auditing
9-Limitations-of-Auditing
Comparison between External Audit and Internal Audit
5223-
Types of Audit
5224-
Concept of True and Fair
5225-
Acceptance of Audit Engagement
824 cfa824
Agreement on Audit Engagement Terms
825 cfa825
Changes in Audit Engagement Terms
826 cfa826
Audit Report prescribed by Law or Regulation
827 cfa827
Audit Engagement Letter
828 cfa828
Audit Engagement Letter in case of Recurring Audit
829 cfa829
Developing the Audit Program
834 cfa834
Advantages and Disadvantages of Audit Program
835 cfa835
Audit Working Papers
839 cfa839
Working Paper Files
840 cfa840
Audit Note Book
841 cfa841
Advantages of Working Papers
842 cfa842
Access of Working Papers by others
843 cfa843
Audit Documentation SA 230
844 cfa844
What is Internal Control System
2990
Scope of Internal Control System
2991
Objectives of Internal Control System
2992
What is Control Environment?
2993
Limitations of Internal Control System
2994
What is Control Risk?
2995
What is Internal Audit and applicability of Internal Audit for Companies
2981
Internal Audit Function
2982
Surprise Check
852 cfa852
Introduction to Audit Evidence
244 CFA244
Introduction to Sufficiency and Appropriateness of Audit Evidence
245 CFA245
Sufficiency of Audit Evidence
246 CFA246
Appropriateness of Audit Evidence
247 CFA247
Sources of Audit Evidence
248 CFA248
Audit Procedures to obtain Audit Evidence
249 CFA249
Risk Assessment and Nature and Timing of Audit Procedures
250 CFA250
Audit Procedures to obtain Audit Evidence Detailed Explanation
251 CFA251
Tests of Controls
252 CFA252
Timing of Tests of Control
253 CFA253
Using Audit Evidence obtained in Previous Audits
254 CFA254
Evaluating the operating effectiveness of controls
255 CFA255
Substantive Procedures
256 CFA256
Audit Engagement
5226-
Audit Engagement Letter Format - Part 1
5227-
Audit Engagement Letter Format - Part 2
5228-
Audit Engagement Letter Format - Part 3
5229-
Audit Program
5230-
Advantages & Disadvantages of Audit Program
5231-
Audit Working Paper
5242-
Types of Working Paper Files
5243-
Audit Notebook
5244-
Audit Risk
5259-
Introduction to Audit Report
5260-
Basic elements of Audit Report - Part 1
5263-
Basic elements of Audit Report - Part 2
5264-
Internal Check
5273-
Auditors Duty with regard to Internal Control System - Part 1
5274-
Auditors Duty with regard to Internal Control System - Part 2
5275-
Internal Control Questionnaire - Part 1
5276-
Internal Control Questionnaire - Part 2
5277-
Difference between Checklist and Internal Control Questionnaire
5278-
Difference between Internal Audit, Internal Control & Internal Check
5279-
Chapter -2 Provision relating to Audit under Comapnies Act
Introduction to Company Audit
2271
Qualifications for being appointed as Auditor
2272
Persons not eligible for being appointed as an Auditor
2273
Appointment of First Auditors
2274
Appointment of Subsequent Auditors Non Government Company
2275
Appointment of Subsequent Auditors Government Company
2276
Case 1 Eligibility for Appointment as Auditor of Company
2234
Case 2 Shares held by relative and impact on Auditors Appointment
2235
Case 3 Shares held by relative and impact on Auditors Appointment
2236
Case 4 Shares held by relative and impact on Auditors Appointment
2237
Is it possible to issue shares at discount?
2999
Services prohibited for Auditors
3008
Case on Disqualification of Auditor
3009
Case - Auditor Disqualification after appointment
3010
Rotation of Auditors - Class of Companies
3011
Auditors term (period) of appointment
3012
Powers & Duties of Auditors (Part 1)
4046
Powers & Duties of Auditors (Part 2)
4047
Powers & Duties of Auditors (Part 3)
4048
Removal of Auditor before Expiry of his term
4049
Resignation of Auditor
4050
Special Notice Provisions - Appointing other Auditor / Not reappointing retiring auditor
4051
Removal of Auditor by Tribunal
4052
What is Cost Audit?
2190
Applicability for maintenance of Cost Records
2191
Maintenance of Cost Records
2192
Applicability of Cost Audit
2193
Who can be Cost Auditor?
2194
Appointment of Cost Auditor
2195
Removal of Cost Auditor
2196
Casual Vacany of Cost Auditor
2197
Remuneration of Cost Auditor
2198
Submission of Cost Audit Report
2199
Non Applicability of Cost Audit Rules
2200
Penal provisions in case of Default in Cost Audit
2201
Audit of Educational Institutions
878 cfa878
Audit of Hospital
879 cfa879
Audit of Cinema Halls
880 cfa880
Audit of Charitable Institutions
881 cfa881
Audit of Club
882 cfa882
Audit of Hotels
883 cfa883
Audit of Local Bodies
884 cfa884
Audit of Small Companies
906 cfa906
Audit of Partnership Firm
907 cfa907
Audit of Hire Purchase Company
908 cfa908
Audit of Publishers
909 cfa909
Audit of Incomplete Records
910 cfa910
Audit of Leasing Companies
911 cfa911
Audit of Non Governmental Organisations (NGOs)
912 cfa912
