CA Inter Audit Made Easy May 23 By CA Ravi Kanth Miriyala and CA Sunitanjani Miriyala

CA Inter Auditing & Assurance Made Easy For By CA Ravi Kanth Miriyala and CA Sunitanjani Miriyala in PaperBack Mode. This Book is beneficial for May 23 and onward attempts.

Contents 

The detailed contents of this book are as follows:

• Introduction to auditing (Very important)
• 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 (Vouching and Verification)
• The Company Audit
• Audit report
• Audit of banks
• Audit of different types of entities (Special Audit)
• Preface to standards on auditing (Very important)
• SA 200: Overall objectives of the independent auditor and the conduct of an audit in accordance with standards on auditing
• SA 210: Agreeing the terms of audit engagements
• SA 220: Quality control for audit of financial statements
• SA 230: Documentation
• SA 240: Auditor's responsibilities relating to fraud in an audit of financial statements
• SA 250 (Revised): Consideration of laws and regulations in an audit of financial statements
• SA 299: Responsibility of joint auditors
• SA 300: Audit planning
• SA 315: Identifying and assessing the risk of material misstatement through understanding the entity & its environment
• SA 320: Materiality in planning and performing an audit
• SA 500: Audit evidence
• SA 501: Audit evidence – Specific considerations for selected items
• SA 505: External confirmations
• SA 510: Initial audit engagements – Opening balances
• SA 520: Analytical procedures
• SA 530: Audit sampling
• SA 550: Related parties
• SA 560: Subsequent events
• SA 570 (Revised): Going concern
• SA 580: Written representations (WRL)
• SA 610 (Revised): Relying upon the work of an internal auditor
• SA 700 (Revised): The auditor's report on financial statements
• SA 701: Communicating' key matters' in the independent auditors' report
• SA 705 (Revised): Modifications to the opinion in the independent auditor's report
• SA 706 (Revised): Emphasis of Matter paragraphs (EOM) and Other Matter (OM) paragraphs in the independent auditor's report
• SA 710: Comparative information – Corresponding figures and comparative financial statements
• Solved Paper – December 2021 (New Syllabus)

Ravi Kanth Miriyala:

CA Ravi Kanth Miriyala is a practicing Chartered Accountant with over fourteen years of professional experience in Accounting and Auditing. He has worked with Deloitte & PwC for more than six years and accomplished audits both in Indian and US GAAP. 

Sunitanjani Miriyala:

CA Sunitanjani Miriyala is a practising Chartered Accountant with eleven years of professional experience in Accounting and Auditing. She played an active role in Ind AS Convergence projects and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS.