Advanced Auditing Professional Ethics CA Final Vikas Oswal Simplified Approach to Advanced Auditing and Professional Ethics, 9th Edition (Revised) provides comprehensive information about Auditing and Code of Ethics with reference to the relevant provisions of The Chartered Accountants Act, 1949 and Regulations there under. All concepts illustrated in simple language and with appropriate, easy to understand charts and diagrams. The book extensively speaks on: Auditing Standards, Audit Planning and Programming, Risk Assessment and Internal Control, Auditing under Computerized Information Systems Environment, Special Audit Techniques, Audit of Companies and Other Entities under Fiscal Laws, Cost Audit, Internal Audit, Management and Operational Audit, Investigation and Due Diligence and Concept of Peer Review. The book comprises relevant provisions of The Companies Act, 2013 and Fiscal Laws as applicable for May 2017 Exams as per the announcements of The Institute of Chartered Accountants of India.
- Standards on Auditing
- Auditing under Computerized Information System Environment or EDP Audit
- Special Audit Techniques – Risk-based Audit
- Company Audit
- Liabilities of Auditors
- Audit Report
- Audit Committee and Corporate Governance
- Audit of Consolidated Financial Statements
- Audit of Banks
- Audit of General Insurance Companies
- Audit of Co-operative Societies
- Audit of Non-banking Financial Company
- Audit under Fiscal Laws
- Cost Audit
- Special Audit Assignments
- Audit of Public Sector Undertakings
- Investigation and Due Diligence
- Peer Review
- Internal Audit, Management and Operational Audit
- Professional Ethics
- Guidance Notes on Auditing Aspects
- Brief on Accounting Standards
- Appendix I : Previous Examination Question Paper
- Appendix II How to Present Answers for Practical Questions in Examination
- Appendix III Audit Dictionary
Unique features of the book:
• CARO 2016.• New ICOS (Notification NO.87 /2016, dated 29.09.2016).
• SA-610 (Revised) Using the Work of Internal Auditor’s.
• SRE -2400 (Revised) Engagements to review financial statements.
• New SAE-3420 Assurance engagements to report on compilation of proforma financial information included in prospectus.
• New SRS 4410 Engagements to compile financial information.
• November 2016 Solved CA Final Question Paper.