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STUDY MATERIAL 2020 |
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PAPER 3 ADVANCE AUDITING & PROFFESSIONAL ETHICS |
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| Module 1 |
Initial Pages |
Chapter 1: Auditing Standards, Statements and Guidance Notes - An Overview |
Chapter-2: Audit Planning, Strategy and Execution |
Chapter 3: Risk Assessment and Internal Control |
Chapter 4: Special Aspects of Auditing in an Automated Environment |
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| Module 2 |
Initial Pages |
Chapter 7: Audit Committee and Corporate Governance |
Chapter 8: Audit of Consolidated Financial Statements |
Chapter 9: Audit of Banks |
Chapter 10: Audit of Insurance Company |
Chapter 11: Audit of Non-Banking Financial Companies |
| Chapter 12: Audit under Fiscal Laws |
Chapter 5: Company Audit |
Chapter 6: Audit Reports |
Annexure: Schedule III to The Companies Act, 2013 |
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| Module 3 |
Initial Pages |
Chapter 13: Audit of Public Sector Undertakings |
Chapter 14: Liabilities of Auditor |
Chapter 15: Internal Audit, Management and Operational Audit |
Chapter 16: Due Diligence, Investigation and Forensic Audit |
| Unit 1: Due Diligence |
Unit 2: Investigation |
Unit 3: Forensic Audit |
| Chapter 17: Peer Review and Quality Review |
Chapter 18: Professional Ethics |
| Unit 1: Peer Review |
Unit 2: Quality Review |
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| Auditing Pronouncements |
Initial Pages |
Part I: Auditing and Assurance Standards |
Part II: Statements |
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| Part A |
Part B |
