Statutory Audit A Ready Reckoner for Accounting Standards Compliant Companies
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- Paperback: 856 pages
- Publisher: Bharat Law House, Delhi; 2019 edition (2019)
Division I
Appointment of Auditors
Chapter 1 Appointment and Removal of Auditors
Chapter 2 Management Services and the Auditors
Chapter 3 Code of Ethics
Division II
Audit of Items of Financial Statements — Ready Reckoner
Chapter 4 Books of Accounts and Financial Statements
Chapter 5 Consolidation of Financial Statements
Chapter 6 Audit Checklist for Share Capital
Chapter 7 Audit Checklist for Reserve and Surplus
Chapter 8 Audit Checklist for Borrowings
Chapter 9 Audit Checklist for Trade Receivables
Chapter 10 Audit Checklist for Cash and Cash Equivalents
Chapter 11 Audit Checklist for Inventories
Chapter 12 Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)
Chapter 13 Audit Checklist for Intangibles
Chapter 14 Audit Checklists for Trade Payables and Current Liabilities
Chapter 15 Audit Checklists for Loans and Advances and Other Current Assets
Chapter 16 Audit Checklists for Provisions and Contingent Liabilities
Chapter 17 Audit Checklists for Sale of Products and Rendering of Services
Chapter 18 Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc.
Chapter 19 Audit Checklists for Purchases
Chapter 20 Audit Checklists for Employee Benefits Expenses
Chapter 21 Audit Checklists for Depreciation and Amortisation
Chapter 22 Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses
Chapter 23 Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT)
Appendix 1 Financial Statements for a Company: Schedule III
Division III
Schedule III Templates
Chapter 24 Balance Sheet and Profit & Loss Formats
Chapter 25 Specimen Cash Flow Statement
Chapter 26 Practice Pointer Issues on Accounting Standards
Chapter 27 Checklists of Accounting Standards
Division IV
SA and CARO Checklist
Chapter 28 Standards on Auditing (SA) Checklists
SA Checklists Part I
SA Checklists Part II
Chapter 29 Companies (Auditor’s Report) Order, 2016 — Checklist and Specimen Reporting for Significant Matters
Division V
Audit Prog – Audit Compliance Procedures
Chapter 30 Business Client Information Checklist
Chapter 31 KYC New Client
Chapter 32 Illustrative Audit Programmes for Accounting System & Internal Control
Chapter 33 Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity
Division VI
Formats of Engagement and Representation
Letters, Reports
Chapter 34 Illustrative Formats on Agreeing the Terms of Audit Engagements
Chapter 35 Illustrative Format of Representation Letter
Chapter 36 Illustrative Format on an Engagement Letter for an Agreed-upon Procedures Engagement
Chapter 37 Illustrative Format on Engagement Letter for a Compilation Engagement
Chapter 38 Illustrative Format on Engagement Letter for a Review of Interim Financial Information
Chapter 39 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements
Chapter 40 Illustrative Format on Independent Auditor’s Reports on Financial Statements
Chapter 41 Illustrative Format on Practitioner’s Report with an Unmodified Opinion
Chapter 42 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs
Chapter 43 Illustrative Formats on Auditor’s Reports with Modifications to the Opinion
Chapter 44 Illustrative Formats of Auditor’s Report with Modified Opinion
Chapter 45 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements
Chapter 46 Illustrative Formats on Auditor’s Reports Relating to Going Concern
Chapter 47 Illustrative Formats on Auditor’s Report Relating to Other Information
Chapter 48 Illustrative Formats on Practitioners’ Compilation Reports
Chapter 49 Illustrative Formats on Review Reports on Interim Financial Information
Chapter 50 Illustrative Formats on Practitioners’ Review Reports
Chapter 51 Illustrative Formats on Special Purpose Financial Statements
Chapter 52 Illustrative Formats on Summary Financial Statements
Chapter 53 Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable
Chapter 54 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement
Chapter 55 Illustrative Format of an Unmodified Report on a Projection
Chapter 56 Illustrative Formats on Service Organization’s Assertions
Chapter 57 Illustrative Formats on Modified Service Auditor’s Assurance Reports
Chapter 58 Illustrative Formats on Service Auditor’s Assurance Reports
Chapter 59 Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix
Division VII
Revised Formats of Audit Reports effective from
1st April, 2018
Chapter 60 Companies Audit Report —Master Template
Chapter 61 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2016, Cash Flow
Chapter 62 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2016, Cash Flow
Chapter 63 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2016, Cash Flow
Chapter 64 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2016 but with Cash Flow
Chapter 65 Revised Format of Audit Report for Listed Limited Company