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Audit Trail - A Practical Guide
Audit Trail – A Practical Guide

Audit Trail – A Practical Guide with case studies & Sample Reporting by Auditors 

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Book Details
Title Audit Trail – A Practical Guide with case studies & Sample Reporting by Auditors
ISBN 978-81-9705-602-4
Edition 2nd edn., 2024
Pages 272
Authors CA. Kamal Garg
Publisher Bharat Publishers
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Description

Discover the comprehensive guide “Audit Trail – A Practical Guide with case studies & Sample Reporting by Auditors ” featuring Preface, Introduction, and 272 pages of essential content including chapters on differences in financial years, audit trail assessment, accounting software, internal controls, risk assessment, and prominent case studies. Authored by leading experts, this discounted edition offers invaluable insights into managing and assessing audit trails effectively. ISBN: 978-81-9705-602-4, Edition: 2nd edn., 2024, Author: CA. Kamal Garg, Publisher: Bharat Publishers.

Chapter Contents Pages
Preface 5
1 Introduction 1
2 Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) – A conundrum 15
3 Audit trail for books of accounts or accounting software 21
4 Whether appropriateness of audit trail needs to be assessed retrospectively 25
5 Accounting Software – one for books of accounts and another for financial statements 29
6 Consolidated financial statements 32
7 Using the accounting software which is supported by service providers 35
8 Internal controls and audit approach for assessing the appropriateness of audit trail 40
9 Retention of audit trail 52
10 Audit trail operated throughout the year for all transactions recorded in the software 55
11 Management’s Responsibility and Directors’ Report 61
12 Written Representations 63
13 Risk assessment in IT environment 66
14 Standards on Auditing (SA) Checklists 69
15 Companies (Auditor’s Report) Order, 2020 — Checklist 171
16 Prominent Case Studies on Audit Trail 231
Appendix 1 Extracts of relevant sections and rules 247

Additional information

Publisher

Bharat

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