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............................................................................................................................. Description • 205 Short Questions in a Separate Chapter along with Situation Based Questions • Case Studies/ Multiple Choice Questions at the end of each Chapter ............................................................................................................................. Contents Part A - Introduction and Standards on Quality Control (SQC) 1. Introduction 2. Standard on Quality Control (SQC -1) Part B - Standards on Auditing (SAs)- General Principles and Responsibilities 3. Overall Objectives of the Independent Auditor and the conduct of an Audit in Accordance with standards on Auditing (SA 200) (Revised) 4. Agreeing the terms of Audit Engagements (SA 210) (Revised) 5. Quality Control of an Audit of Financial Statements (SA 220) (Revised) 6. Audit Documentation (SA 230) (Revised) 7. The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (SA 240) (Revised) 8. The Auditor’s Responsibilities Relating to Laws and Regulations in an Auditing of Financial Statements (SA 250) (Revised) 9. Communication with those charged with Governance (SA 260) (Revised) 10. Communication Deficiencies in Internal Control to those Charged with Governance and Management 11. Responsibility of Joint Auditors (SA 299) Part C - Standards of Auditing (SAs) – Risk Assessment and Response to Assessed Risks 12. Planning an Audit of Financial Statements (SA 300) (Revised) 13. Identifying and Assessing the risk of Material Misstatement through understanding the entity and its environment (SA 315) 14. Materiality in Planning and Performing an Audit (SA 320) Revised 15. The Auditor’s Responses to Assessed Risks (SA 330) 16. Audit Considerations Relating to an Entity using a Service Organization (SA 402) (Revised) 17. Evaluation of Misstatements Identified during the Audit (SA 450) Part D - Standards on Auditing (SAs) – Auditing Evidence 18. Audit Evidence (SA 500) (Revised) 19. Audit Evidence – Specific Considerations for Selected Items (SA 501) (Revised) 20. External Confirmation 21. Initial Audit Engagements – Opening Balance (SA 510) (Revised) 22. Analytical Procedures (SA 520) (Revised) 23. Audit Sampling (SA 530) (Revised) 24. Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures (SA 540) (Revised) 25. Related Parties (SA 550) (Revised) 26. Subsequent Events (SA 560) (Revised) 27. Going Concern (SA 570) (Revised) 28. Written Representations (SA 580) (Revised) Part E - Standards on Auditing (SAs) – Using work of Others 29. Using the work of Another Auditors (SA 600) 30. Using the Work of Internal Auditor (SA 610) (Revised) 31. Using the work of Auditors Expert (SA 620) (Revised) Part F - Standards of Auditing (SAs)- Audit Conclusion and Reporting 32. Forming an opinion and Reporting on Financial Statements (SA 700) (Revised) 33. Modification to the opinion in the Independent Auditor’s Report ( SA 705) 34. Emphasis of Matter Paragraphs and other Matter Paragraphs in the Independent Auditor’s Report (SA 706) 35. Comparative Information – Corresponding Figures on Comparative Financial Statement (SA 710) (Revised) 36. The Auditor’s Responsibility in Relation to other information in documents containing Audited Financial Statements (SA 720) Part G - Standards on Auditing (SAs) Specialized Areas 37. Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (SA 800) 38. Special Considerations – Audit of Single Financial Statements and Specific Elements, Accounts or items of a Financial Statements (SA 805) 39. Engagements to report on summary Financial Statements (SA 810) Part H - Standards on Review Engagements (SREs) 40. Engagements to Review Financial Statements (SRE 2400) (Revised) 41. Review of Interim Financial Information Performed by the Independent Auditor of the Entity (SRE 2410) Part I - Standards of Assurance Engagements (SAEs) 42. The examination of Prospective Financial Information (SAE 3400) Part J - Standard on Related Services (SRSs) 43. Engagements to Perform Agreed upon Procedures Regarding Financial Information (SRS 4400) 44. Engagement to Compile Financial Information (SRS 4410) Part K - Miscellaneous 45. Companies (Auditor’s Report) Orders, 2003 46. Statements on peer Review 47. Short – Answer Questions based on Various (SA) ............................................................................................................................. Author Details Shri D.S. Rawat is a practicing Chartered Accountant, having deepinterest I Academics. He has been teaching Accounts and Auditing to theCA(PE-II)/CA (Final) students since last 20 years in North DelhiAcademy, Delhi-7, a pioneer institute for imparting education inprofessional courses, like Chartered Accountancy, Company Secretaries,etc. He has more than 25 years practical experience in the field ofauditing of various companies, banks and insurance sector. He is alsoauthor of the book entitled “Students’ guide to Accounting Standards”published by the Taxmann. .............................................................................................................................
