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Qualifications & Other Comments in the Auditor’s Report
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| Book Details | |
| Title | Qualifications & Other Comments in the Auditor’s Report |
| ISBN | 978-93-4808-018-9 |
| Edition | 3rd edn., 2025 |
| Pages | 528 |
| Authors | CA Kamal Garg |
| Publisher | Bharat Publishers |
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Description
Gain practical insights into audit qualifications and critical remarks with “Qualifications & Other Comments in the Auditor’s Report” by CA Kamal Garg. This 3rd edition (2025) spans 528 pages and addresses key audit report disclosures, compliance standards, and reporting intricacies as per the latest regulatory framework. Published by Bharat Publishers, Bharat Publishers, ISBN: 978-93-4808-018-9. Now available with a Flat 25% Discount + Free Shipping for a limited period.
CONTENTS AT A GLANCE
| Chapter | Description | Page Number |
|---|---|---|
| Bharat | 5 | |
| Preface to the Third Edition | 7 | |
| Detailed Contents | 13 | |
| Division 1 | Introduction to Audit Report Principles under SAs | |
| Chapter 1 | Auditing — Nature and Basic Concepts | 1 |
| Chapter 2 | Audit Reports — Stipulations under Standards on Auditing | 20 |
| Chapter 3 | Unique Document Identification Number (UDIN) | 57 |
| Division 2 | Formats of Engagement and Representation Letters, Reports | |
| Chapter 4 | Illustrative Formats on Agreeing the Terms of Audit Engagements | 63 |
| Chapter 5 | Illustrative Format of Representation Letter | 80 |
| Chapter 6 | Specimen of Management Representation Letter on Statutory Audit (including Audit Trail) | 82 |
| Chapter 7 | Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement | 97 |
| Chapter 8 | Illustrative Format on Engagement Letter for a Compilation Engagement | 99 |
| Chapter 9 | Illustrative Format on Engagement Letter for a Review of Interim Financial Information | 101 |
| Chapter 10 | Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements | 103 |
| Chapter 11 | Illustrative Format on Independent Auditor’s Reports on Financial Statements | 106 |
| Chapter 12 | Illustrative Format on Practitioner’s Report with an Unmodified Opinion | 125 |
| Chapter 13 | Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs | 127 |
| Chapter 14 | Illustrative Formats on Auditor’s Reports with Modifications to the Opinion | 131 |
| Chapter 15 | Illustrative Formats of Auditor’s Report with Modified Opinion | 141 |
| Chapter 16 | Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements | 145 |
| Chapter 17 | Illustrative Formats on Auditor’s Reports Relating to Going Concern | 149 |
| Chapter 18 | Illustrative Formats on Auditor’s Report Relating to Other Information | 155 |
| Chapter 19 | Illustrative Formats on Practitioners’ Compilation Reports | 174 |
| Chapter 20 | Illustrative Formats on Review Reports on Interim Financial Information | 179 |
| Chapter 21 | Illustrative Formats on Practitioners’ Review Reports | 181 |
| Chapter 22 | Illustrative Formats on Special Purpose Financial Statements | 191 |
| Chapter 23 | Illustrative Formats on Summary Financial Statements | 194 |
| Chapter 24 | Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable | 199 |
| Chapter 25 | Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement | 201 |
| Chapter 26 | Illustrative Format of an Unmodified Report on a Projection | 206 |
| Chapter 27 | Illustrative Formats on Service Organization’s Assertions | 207 |
| Chapter 28 | Illustrative Formats on Modified Service Auditor’s Assurance Reports | 210 |
| Chapter 29 | Illustrative Formats on Service Auditor’s Assurance Reports | 213 |
| Chapter 30 | Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix | 217 |
| Chapter 31 | Confirmation Letter for Struck Off Status to be sent by Company | 218 |
| Chapter 32 | NOC Communication with predecessor | 219 |
| Chapter 33 | Eligibility and Independence confirmation to be appointed (or) continue as auditors | 220 |
| Division 3 | Revised Formats of Audit Reports (including Audit Trail) | |
| Chapter 34 | Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow | 223 |
| Chapter 35 | Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow | 229 |
| Chapter 36 | Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow | 235 |
| Chapter 37 | Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow | 241 |
| Division 4 | Illustrative Audit Paras for Qualification, Adverse, Disclaimer, KAM, EOM, OM Matters | |
| Chapter 38 | Qualified Opinion – Illustrative Reporting Comments | 247 |
| Chapter 39 | Material uncertainty related to Going Concern – Illustrative Reporting Comments | 302 |
| Chapter 40 | Emphasis of Matter Paragraph – Illustrative Reporting Comments | 312 |
| Chapter 41 | Other Matter Paragraph – Illustrative Reporting Comments | 340 |
| Chapter 42 | Key Audit Matters – Illustrative Reporting Comments | 354 |
| Chapter 43 | Disclaimer Opinion – Illustrative Reporting Comments | 456 |
| Chapter 44 | Adverse Opinion – Illustrative Reporting Comments | 462 |
| Chapter 45 | Other Information Paragraph — Illustrative Reporting Comments | 465 |
| Chapter 46 | Internal Controls over Financial Reporting | 473 |
| Division 5 | Specimen CARO Reporting and Accounting Policies | |
| Chapter 47 | CARO, 2020 — Specimen Report | 479 |
| Chapter 48 | Specimen Significant Accounting Policies | 486 |
| Chapter 49 | Statutory Auditors’ Responsibilities in Relation to Fraud in a Company | 498 |
Additional information
| Publisher | Bharat |
|---|
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