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

474.50

Book Details
TitleAudit Trail – A Practical Guide with case studies & Sample Reporting by Auditors
ISBN978-81-9705-602-4
Edition2nd edn., 2024
Pages272
AuthorsCA. Kamal Garg
PublisherBharat 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.

ChapterContentsPages
Preface5
1Introduction1
2Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) – A conundrum15
3Audit trail for books of accounts or accounting software21
4Whether appropriateness of audit trail needs to be assessed retrospectively25
5Accounting Software – one for books of accounts and another for financial statements29
6Consolidated financial statements32
7Using the accounting software which is supported by service providers35
8Internal controls and audit approach for assessing the appropriateness of audit trail40
9Retention of audit trail52
10Audit trail operated throughout the year for all transactions recorded in the software55
11Management’s Responsibility and Directors’ Report61
12Written Representations63
13Risk assessment in IT environment66
14Standards on Auditing (SA) Checklists69
15Companies (Auditor’s Report) Order, 2020 — Checklist171
16Prominent Case Studies on Audit Trail231
Appendix 1Extracts of relevant sections and rules247

Additional information

Publisher

Bharat

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