Standards on Auditing – A Practitioner’s Guide


Book Details
TitleStandards on Auditing – A Practitioner’s Guide
Edition3rd edn., 2024
AuthorsCA. Kamal Garg
PublisherBharat Publishers
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Delve into “Bharat: Standards on Auditing – A Practitioner’s Guide” featuring a comprehensive array of chapters covering audit objectives, evidence assessment, financial statement reporting, and more. Take advantage of special discounts available. ISBN: 978-81-970560-3-1, Edition: 3rd edn., 2024, Author: CA. Kamal Garg, Pages: 772, Publisher: Bharat Publishers. This edition offers invaluable insights and practical guidance for auditors and accounting professionals.

Preface to the Third Edition9
Detailed Contents15
Division IStatutory Auditors’ Practice Pointer References to Engagement and Quality Control Standards
List of Standards of Auditing (SAs), Standards of Review Engagements, Standard on Assurance Engagements (SAEs), Standards on Related Services (SRSs)3
1SA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing7
2SA 210: Agreeing the Terms of Audit Engagements16
3SA 220: Quality Control for an Audit of Financial Statements23
4SA 230: Audit Documentation32
5SA 240: The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements38
6SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements51
7SA 260: Communication with those Charged with Governance (Revised)62
8SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management67
9SA 299: Joint Audit of Financial Statement (Revised)73
10SA 300: Planning an Audit of Financial Statements82
11SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment86
12SA 320: Materiality in Planning and Performing an Audit108
13SA 330: The Auditor’s Responses to Assessed Risks117
14SA 402: Audit Considerations Relating to an Entity Using a Service Organisation129
15SA 450: Evaluation of Misstatements Identified During the Audit135
16SA 500: Audit Evidence139
17SA 501: Audit Evidence — Specific Considerations for Selected Items149
18SA 505: External Confirmations155
19SA 510: Initial Audit Engagements — Opening Balances165
20SA 520: Analytical Procedures171
21SA 530: Audit Sampling177
22SA 540: Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures183
23SA 550: Related Parties187
24SA 560: Subsequent Events197
25SA 570: Going Concern (Revised)204
26SA 580: Written Representations214
27SA 600: Using the Work of Another Auditor224
28SA 610: Using the Work of Internal Auditors (Revised)229
29SA 620: Using the Work of an Auditor’s Expert235
30SA 700: Forming an Opinion and Reporting on Financial Statements (Revised)242
31SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report255
32SA 705: Modifications to the Opinion in the Independent Auditor’s Report (Revised)262
33SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised)295
34SA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements303
35SA 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised)306
36SA 800: Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks318
37SA 805: Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement324
38SA 810: Engagements to Report on Summary Financial Statements329
39SRE 2400: Engagements to Review Historical Financial Statements (Revised)336
40SRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity342
41SAE 3400: The Examination of Prospective Financial Information348
42SAE 3402: Assurance Reports on Controls at a Service Organisation354
43SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus364
44SRS 4400: Engagements to Perform Agreed-upon Procedures regarding Financial Information371
45SRS 4410: Compilation Engagements (Revised)376
Division IIStatutory Auditors’ Practice Pointers on Accounting Standards, CARO Checklist, Audit Checklists for Items of Financial Statements and Reporting and Letter Formats
Chapter 1Audit of Items of Financial Statements383
Chapter 2Schedule III (2021 Amendments)495
Chapter 3Companies (Auditor's Report) Order, 2020 — Checklist548
Chapter 4Practice Pointer Queries on Accounting Standards599
AppendixSchedule III638

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