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Standards on Auditing – A Practitioner’s Guide
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| Book Details | |
| Title | Standards on Auditing – A Practitioner’s Guide |
| ISBN | 978-81-970560-3-1 |
| Edition | 3rd edn., 2024 |
| Pages | 772 |
| Authors | CA. Kamal Garg |
| Publisher | Bharat Publishers |
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Description
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.
| Chapter | Contents | Pages |
| Bharat | 5 | |
| Preface to the Third Edition | 9 | |
| Detailed Contents | 15 | |
| Division I | Statutory 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 | |
| 1 | SA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing | 7 |
| 2 | SA 210: Agreeing the Terms of Audit Engagements | 16 |
| 3 | SA 220: Quality Control for an Audit of Financial Statements | 23 |
| 4 | SA 230: Audit Documentation | 32 |
| 5 | SA 240: The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements | 38 |
| 6 | SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements | 51 |
| 7 | SA 260: Communication with those Charged with Governance (Revised) | 62 |
| 8 | SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management | 67 |
| 9 | SA 299: Joint Audit of Financial Statement (Revised) | 73 |
| 10 | SA 300: Planning an Audit of Financial Statements | 82 |
| 11 | SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment | 86 |
| 12 | SA 320: Materiality in Planning and Performing an Audit | 108 |
| 13 | SA 330: The Auditor’s Responses to Assessed Risks | 117 |
| 14 | SA 402: Audit Considerations Relating to an Entity Using a Service Organisation | 129 |
| 15 | SA 450: Evaluation of Misstatements Identified During the Audit | 135 |
| 16 | SA 500: Audit Evidence | 139 |
| 17 | SA 501: Audit Evidence — Specific Considerations for Selected Items | 149 |
| 18 | SA 505: External Confirmations | 155 |
| 19 | SA 510: Initial Audit Engagements — Opening Balances | 165 |
| 20 | SA 520: Analytical Procedures | 171 |
| 21 | SA 530: Audit Sampling | 177 |
| 22 | SA 540: Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures | 183 |
| 23 | SA 550: Related Parties | 187 |
| 24 | SA 560: Subsequent Events | 197 |
| 25 | SA 570: Going Concern (Revised) | 204 |
| 26 | SA 580: Written Representations | 214 |
| 27 | SA 600: Using the Work of Another Auditor | 224 |
| 28 | SA 610: Using the Work of Internal Auditors (Revised) | 229 |
| 29 | SA 620: Using the Work of an Auditor’s Expert | 235 |
| 30 | SA 700: Forming an Opinion and Reporting on Financial Statements (Revised) | 242 |
| 31 | SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report | 255 |
| 32 | SA 705: Modifications to the Opinion in the Independent Auditor’s Report (Revised) | 262 |
| 33 | SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised) | 295 |
| 34 | SA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements | 303 |
| 35 | SA 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised) | 306 |
| 36 | SA 800: Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks | 318 |
| 37 | SA 805: Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | 324 |
| 38 | SA 810: Engagements to Report on Summary Financial Statements | 329 |
| 39 | SRE 2400: Engagements to Review Historical Financial Statements (Revised) | 336 |
| 40 | SRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity | 342 |
| 41 | SAE 3400: The Examination of Prospective Financial Information | 348 |
| 42 | SAE 3402: Assurance Reports on Controls at a Service Organisation | 354 |
| 43 | SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus | 364 |
| 44 | SRS 4400: Engagements to Perform Agreed-upon Procedures regarding Financial Information | 371 |
| 45 | SRS 4410: Compilation Engagements (Revised) | 376 |
| Division II | Statutory Auditors’ Practice Pointers on Accounting Standards, CARO Checklist, Audit Checklists for Items of Financial Statements and Reporting and Letter Formats | |
| Chapter 1 | Audit of Items of Financial Statements | 383 |
| Chapter 2 | Schedule III (2021 Amendments) | 495 |
| Chapter 3 | Companies (Auditor's Report) Order, 2020 — Checklist | 548 |
| Chapter 4 | Practice Pointer Queries on Accounting Standards | 599 |
| Appendix | Schedule III | 638 |
Additional information
| Publisher | Bharat |
|---|
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