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