Bharat CA Inter Auditing Assurance Old and New Syllabus By Kamal Garg

Bharat CA Inter Auditing Assurance Old and New Syllabus By Kamal Garg

Salient features

• Book is written in Teach Yourself Style. There is a simple presentation of the whole syllabus to understand the subject matter
• Schedule III of the Companies Act, 2013, has been given in Chapter 15 in easy presentation
• Classification of all the SAs has been dealt with in a simple yet comprehensive manner
• Reporting requirements under CARO, 2016 and Companies Act, 2013 are also summarised in the form of Flow Charts;
• Around 1,000 MCQs with suggested hints for assisting students in better examination preparation
• Examination oriented practice paper

Contents

Chapter 1          Auditing — Nature and Basic Concepts

Chapter 2          Preparation for An Audit

Chapter 3          Internal Control

Chapter 4          EDP Audit

Chapter 5          Vouching

Chapter 6          Verification of Assets and Liabilities

Chapter 7          Maintenance of Books of Accounts and Consolidation of Financial Statements

Chapter 8          Directors’ Report

Chapter 9          Corporate Social Responsibility

Chapter 10        Internal Audit

Chapter 11        Appointment, Change, Powers and Duties of the Auditors

Chapter 12        The Company Audit — Special Aspects (Based on the Companies Act, 2013)

Chapter 13        The Company Audit — Reserves and Dividends

Chapter 14        Presentation of Financial Statements under Schedule III to the Companies Act, 2013

Chapter 15        Audit Report and CARO, 2016

Chapter 16        Special Audits

Chapter 17        Audit of Limited Liability Partnerships

Chapter 18        Standards of Auditing — Principles in Detail

Chapter 19        Guidance Notes on Auditing Aspects

Chapter 20        Standard on Quality Control (SQC) 1

Chapter 21        Auditors Remuneration and Right of Lien

Multiple Choice Questions (MCQs)

MCQs 1

MCQs 2

MCQs 3

MCQs — Data Bank

Practice Paper — Auditing and Assurance

Questions for Quick Revision of Syllabus