Taxmanns Auditing & Assurance Made Easy (Paper 6 | Auditing) Selflearning study material in simple & lucid language with a st

This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI.This book focuses on gaining conceptual clarity of the subject matter. In other words, it provides intricate knowledge of accounting and law along with a thorough understanding of auditing concepts.This book will be helpful for students of CA-Inter, CMA-Intermediate, and other specialised courses.The Present Publication is the 6th Edition for CA-Inter | New Syllabus | May/Nov. 2023 exams. This book is authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features: [Self-preparatory Book] The book has been written in a classroom-style-teaching methodology so that the average student can understand & master the subject without assistance [Simple & Lucid Language] along with a step-by-step approach for a better understanding [Concept of Standard presented in Diagrammatic Format] wherever necessary [Summary of Standard on Auditing presented in Diagrammatic Format] at the end of each standard [Authors Instructions in Every Chapter] that a student must follow [Build your Vocabulary] that includes technical terminology, new vocabulary & jargons that a student must use to easily score an extra 10-15 marks in the exam [Previous Exam Questions] and presentation of answers are included in this book, including Nov. 2022 Exam [Most Amended & Updated] This book is updated with the recent amendments to Standards on Auditing and the Companies Act, 2013 [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinationso Shaped by the authors 10+ years of experience teaching the subject matter at different levelso Reactions and responses of students have also been incorporated at different places in the bookThe 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)o SA 200: Overall objectives of the independent auditor and the conduct of an audit in accordance with standards on auditingo SA 210: Agreeing the terms of audit engagementso SA 220: Quality control for audit of financial statementso SA 230: Documentationo SA 240: Auditors responsibilities relating to fraud in an audit of financial statementso SA 250 (Revised): Consideration of laws and regulations in an audit of financial statementso SA 299: Responsibility of joint auditorso SA 300: Audit planningo SA 315: Identifying and assessing the risk of material misstatement through understanding the entity & its environmento SA 320: Materiality in planning and performing an audito SA 500: Audit evidenceo SA 501: Audit evidence - Specific considerations for selected itemso SA 505: External confirmationso SA 510: Initial audit engagements - Opening balanceso SA 520: Analytical procedureso SA 530: Audit samplingo SA 550: Related partieso SA 560: Subsequent eventso SA 570 (Revised): Going concerno SA 580: Written representations (WRL)o SA 610 (Revised): Relying upon the work of an internal auditoro SA 700 (Revised): The auditors report on financial statementso SA 701: Communicating key matters in the independent auditors reporto SA 705 (Revised): Modifications to the opinion in the independent auditors reporto SA 706 (Revised): Emphasis of Matter paragraphs (EOM) and Other Matter (OM) paragraphs in the independent auditors reporto SA 710: Comparative information - Corresponding figures and comparative financial statements