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AUDIT-PEDIA

Titles set for All India Bar Exam (AIBE) Set of 25 Books for All India Bar Exam (AIBE)
GST Manual (Acts & Rules)
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Book Details
Title AUDIT-PEDIA a Must for Auditors
ISBN 978-81-1956-564-1
Edition 1st edn., 2025
Pages 350
Authors CA. Kamal Garg
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-AUDPED Categories: , , , ,

Description

AUDIT-PEDIA a Must for Auditors by  CA. Kamal Garg (1st Edition, 2025) is a comprehensive and practical reference on auditing concepts, procedures, and practices. Spanning 350 pages, the book provides clarity on audit standards, regulatory requirements, reporting, and case-based applications. Designed for CA students, audit professionals, and academicians, this work simplifies complex topics into easy-to-understand explanations. Published by Bharat Publishers, it is an indispensable guide for both exam preparation and professional practice. ISBN: 978-81-1956-564-1. Available at a flat 25% discount with free shipping for a limited time.

Section Title Page No.
Bharat? 5
Preface 7
Topic Wise Index 15
Detailed Contents 21
Chapter 1 True and Fair View 1
Chapter 2 Materiality 3
Chapter 3 Going Concern 6
Chapter 4 Emphasis of Matter (EOM) 8
Chapter 5 Audit Risk 10
Chapter 6 Independence 13
Chapter 7 Assertions 16
Chapter 8 Audit Documentation or Audit File or Working Papers 19
Chapter 9 Professional Skepticism 21
Chapter 10 Internal Control 23
Chapter 11 Audit Evidence 26
Chapter 12 Related Parties 28
Chapter 13 Fraud 31
Chapter 14 Sampling 34
Chapter 15 Analytical Procedures 37
Chapter 16 Test of Controls 40
Chapter 17 Test of Details 42
Chapter 18 External Confirmations 43
Chapter 19 Written Representations 45
Chapter 20 Subsequent Events 47
Chapter 21 Comparative Information 50
Chapter 22 Opening Balances 55
Chapter 23 Audit of Accounting Estimates 58
Chapter 24 Management Bias 60
Chapter 25 Using the Work of an Auditor’s Expert 62
Chapter 26 Management’s Expert 64
Chapter 27 Using the Work of another Auditor 66
Chapter 28 Using the Work of Internal Auditors 69
Chapter 29 Audit Committee under Companies Act, 2013 71
Chapter 30 Communication with those Charged with Governance (TCWG) & Management 73
Chapter 31 Joint Audit 75
Chapter 32 Unqualified (Clean) Audit Report 77
Chapter 33 Qualified Audit Report 79
Chapter 34 Adverse Audit Report 81
Chapter 35 Disclaimer of Opinion 84
Chapter 36 Emphasis of Matter Paragraph 86
Chapter 37 Other Matter Paragraph 88
Chapter 38 Key Audit Matters (KAMs) 90
Chapter 39 Auditor’s Responsibilities Relating to Other Information (SA 720 – Revised) 92
Chapter 40 Professional Judgment 96
Chapter 41 Premise 99
Chapter 42 Risk of Material Misstatement 101
Chapter 43 Applicable Financial Reporting Framework 103
Chapter 44 Experienced Auditor 105
Chapter 45 Misstatement 107
Chapter 46 Clearly Trivial Misstatements 110
Chapter 47 Materiality in the Context of an Audit 112
Chapter 48 Materiality and Audit Risk 115
Chapter 49 Benchmarking 118
Chapter 50 Cut-off Procedures 120
Chapter 51 Substantive Analytical Procedures 122
Chapter 52 Compliance Procedures and Substantive Procedures 124
Chapter 53 Sufficient and Appropriate Audit Evidence 126
Chapter 54 Types of Audit Evidence 128
Chapter 55 Corroborative Audit Evidence 130
Chapter 56 Risk Assessment Procedures 132
Chapter 57 Audit Planning and Audit Strategy 134
Chapter 58 Audit Programme 137
Chapter 59 Planning Activities 139
Chapter 60 Internal Check 141
Chapter 61 Nature, Timing, and Extent of Audit Procedures 143
Chapter 62 Permanent File and Current File in Audit Documentation 145
Chapter 63 Assertions 147
Chapter 64 Engagement Team, Firm, and Personnel 149
Chapter 65 Network and Network Firm 151
Chapter 66 Engagement Quality Control Review 153
Chapter 67 Elements of a System of Quality Control 155
Chapter 68 Engagement Partner and Key Audit Partner Rotation Requirements 157
Chapter 69 Leadership Responsibilities for Quality within the Firm 159
Chapter 70 Ethical Requirements and Independence 161
Chapter 71 Acceptance & Continuance of Client Relationships & Audit Engagements 163
Chapter 72 Human Resources 165
Chapter 73 Engagement Performance 167
Chapter 74 Monitoring under SQC 1 169
Chapter 75 Complaints and Allegations under SQC 1 171
Chapter 76 Engagement Partner Responsibility 173
Chapter 77 Differences of Opinion within the Engagement Team 176
Chapter 78 Engagement Documentation 178
Chapter 79 Engagement Partner Change During an Ongoing Audit 180
Chapter 80 Quality Control Manual 182
Chapter 81 Letter of Engagement 184
Chapter 82 Recurring Audits 185
Chapter 83 Letter of Weakness 186
Chapter 84 Audit Considerations Relating to an Entity Using a Service Organisation 187
Chapter 85 Assurance Reports on Controls at a Service Organisation 189
Chapter 86 Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 191
Chapter 87 Audits of Single Financial Statements & Specific Elements 193
Chapter 88 Engagements to Report on Summary Financial Statements 195
Chapter 89 Review Engagements 197
Chapter 90 Contradictory Evidence 200
Chapter 91 Compilation Engagements 201
Chapter 92 Agreed-Upon Procedures Engagements 202
Chapter 93 Walkthrough Procedures 203
Chapter 94 Vouching v Verification 204
Chapter 95 Audit Trail 206
Chapter 96 Surprise Check 207
Chapter 97 Examination in Depth 208
Chapter 98 Computer-Assisted Audit Techniques (CAATs) 209
Chapter 99 IT Controls 210
Chapter 100 Entity Level Controls (ELCs) 211
Chapter 101 Transaction Level Controls (TLCs) 212
Chapter 102 Reasonable Assurance 213
Chapter 103 Absolute Assurance 215
Chapter 104 Moderate Assurance 217
Chapter 105 Financial Statements 219
Chapter 106 Historical Financial Information 221
Chapter 107 Purpose and Objective of Audit 223
Chapter 108 Audit and Auditor 224
Chapter 109 Magnitude 226
Chapter 110 General Purpose Financial Statements 228
Chapter 111 Terms of the Audit Engagement 230
Chapter 112 Non-Compliance with Laws and Regulations 232
Chapter 113 Information and Explanations 234
Chapter 114 Necessary for the Purpose of His Audit 237
Chapter 115 Sought and Obtained All the Information and Explanations 239
Chapter 116 Uncorrected Misstatements 241
Chapter 117 Undetected Misstatements 243
Chapter 118 Deficiency in Internal Control 245
Chapter 119 Significant Deficiency in Internal Control 246
Chapter 120 Business Risk 248
Chapter 121 Significant Risk 249
Chapter 122 Sampling Risk 250
Chapter 123 Population 251
Chapter 124 Anomaly 252
Chapter 125 Non-Sampling Risk 253
Chapter 126 Sampling Unit 254
Chapter 127 Statistical Sampling 255
Chapter 128 Stratification 256
Chapter 129 Tolerable Misstatement 257
Chapter 130 Tolerable Rate of Deviation 258
Chapter 131 Roll Forward and Roll Backward Procedures 259
Chapter 132 Physical Inventory Count 262
Chapter 133 Non-Responses in External Confirmations 265
Chapter 134 Addressing Doubts on the Reliability of Confirmation Responses 267
Chapter 135 Oral Responses to Confirmation Requests 269
Chapter 136 Predecessor Auditor 270
Chapter 137 Plausible Relationships Among Financial & Non-Financial Data 271
Chapter 138 Additional v Alternative Audit Procedures 272
Chapter 139 Projecting Misstatements 273
Chapter 140 Auditor’s Point Estimate or Range 274
Chapter 141 Estimation Uncertainty 275
Chapter 142 Management’s Point Estimate 276
Chapter 143 Outcome of an Accounting Estimate 277
Chapter 144 Mitigating Factors (Going Concern) 278
Chapter 145 Material Uncertainty for Going Concern 279
Chapter 146 Indicators for Going Concern 280
Chapter 147 Appropriateness or Inappropriateness of Going Concern 281
Chapter 148 Safeguards — Managing Threats to Compliance with Fundamental Principles 282
Chapter 149 Threats to Independence 284
Chapter 150 Public Interest Entity (PIE) 286
Chapter 151 NOCLAR — Non-Compliance with Laws and Regulations 288
Chapter 152 Risk Control Matrix (RCM) 291
Chapter 153 Sign-off 296
Chapter 154 Ticking, Tagging and Tracing 299

Additional information

Publisher

Bharat

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