Qualifications & Other Comments in the Auditor’s Report


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EDN.: 1st edn., 2023

ISBN: 978-93-94163-67-6

Pages: 536

SKU: TG-BPG-QOCITAR Categories: , , , ,


Discover ‘Qualifications & Other Comments in the Auditor’s Report‘ by CA. KAMAL GARG (ISBN: 978-93-94163-67-6). This 1st edition book offers comprehensive insights into audit report principles, engagement and representation letters, formats of audit reports, and illustrative audit paragraphs for qualification, adverse, disclaimer, key audit matters, and more. With 536 pages and various chapters covering different aspects of the auditor’s report, this book is a valuable resource. Take advantage of the limited-time offer of a flat 28% discount and free shipping.

Serial NumberChapter TitlePage Number
Preface to the First Edition7
Detailed Contents13
Division 1
Introduction to Audit Report Principles under SAs
Chapter 1Auditing — Nature and Basic Concepts1
Chapter 2Audit Reports – Stipulations under Standards on Auditing20
Chapter 3Unique Document Identification Number (UDIN)57
Division 2
Formats of Engagement and Representation Letters, Reports
Chapter 4Illustrative Formats on Agreeing the Terms of Audit Engagements63
Chapter 5Illustrative Format of Representation Letter80
Chapter 6Specimen of Management Representation Letter on Statutory Audit82
Chapter 7Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement97
Chapter 8Illustrative Format on Engagement Letter for a Compilation Engagement99
Chapter 9Illustrative Format on Engagement Letter for a Review of Interim Financial Information101
Chapter 10Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements103
Chapter 11Illustrative Format on Independent Auditor’s Reports on Financial Statements106
Chapter 12Illustrative Format on Practitioner’s Report with an Unmodified Opinion125
Chapter 13Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs127
Chapter 14Illustrative Formats on Auditor’s Reports with Modifications to the Opinion131
Chapter 15Illustrative Formats of Auditor’s Report with Modified Opinion141
Chapter 16Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements145
Chapter 17Illustrative Formats on Auditor’s Reports Relating to Going Concern149
Chapter 18Illustrative Formats on Auditor’s Report Relating to Other Information155
Chapter 19Illustrative Formats on Practitioners’ Compilation Reports174
Chapter 20Illustrative Formats on Review Reports on Interim Financial Information179
Chapter 21Illustrative Formats on Practitioners’ Review Reports181
Chapter 22Illustrative Formats on Special Purpose Financial Statements191
Chapter 23Illustrative Formats on Summary Financial Statements194
Chapter 24Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable199
Chapter 25Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement201
Chapter 26Illustrative Format of an Unmodified Report on a Projection206
Chapter 27Illustrative Formats on Service Organization’s Assertions207
Chapter 28Illustrative Formats on Modified Service Auditor’s Assurance Reports210
Chapter 29Illustrative Formats on Service Auditor’s Assurance Reports213
Chapter 30Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix217
Chapter 31Confirmation Letter for Struck Off Status to be sent by Company218
Chapter 32NOC Communication with predecessor219
Chapter 33Eligibility and Independence confirmation to be appointed (or) continue as auditors220
Division 3
Revised Formats of Audit Reports (including Audit Trail)
Chapter 34Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow223
Chapter 35Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow229
Chapter 36Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow234
Chapter 37Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow239
Division 4
Illustrative Audit Paras for Qualification, Adverse, Disclaimer, KAM, EOM, OM Matters
Chapter 38Qualified Opinion – Illustrative Reporting Comments245
Chapter 39Material uncertainty related to Going Concern – Illustrative Reporting Comments311
Chapter 40Emphasis of Matter Paragraph – Illustrative Reporting Comments321
Chapter 41Other Matter Paragraph – Illustrative Reporting Comments349
Chapter 42Key Audit Matters – Illustrative Reporting Comments363
Chapter 43Disclaimer Opinion – Illustrative Reporting Comments465
Chapter 44Adverse Opinion – Illustrative Reporting Comments471
Chapter 45Other Information Paragraph — Illustrative Reporting Comments474
Chapter 46Internal Controls over Financial Reporting482
Division 5
Specimen CARO Reporting and Accounting Policies
Chapter 47CARO, 2020 — Specimen Report489
Chapter 48Specimen Significant Accounting Policies496

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