Commercial CA Inter Auditing & Assurance By Ravi Kant Miriyala , Sunitanjani Miriyala Applicable For November 2021 Exam

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PublisherCommercial Law Publication AuthorRavi Kant Miriyala, Sunitanjani Miriyala LanguageEnglish BindingPaperback Edition3rd Edition, 2021
Description

CA Inter Audit New Syllabus By Ravi Kanth Miriyala

  • Auditing and Assurance made easy for CA Inter 1st Edition (New Syllabus)
  • Covers all chapters applicable for CA Inter new Syllabus as per ICAI; Detailed explanation for each topic is provided.
  • This book covers all past examination questions, Revision test papers and examples to make student understand.

Contents

Preface to the Book

Acknowledgement

CHAPTER CHAPTER NAME PAGE
1 Nature, Objective and Scope of Audit

(Introduction to Auditing)

2 Audit Strategy, Audit Planning and Audit Programme
3 Audit Documentation and Audit Evidence
4 Risk Assessment and Internal Control
5 Fraud and Responsibilities of the Auditor in this Regard
6 Audit in an Automated Environment
7 Audit Sampling
8 Analytical Procedures
9 Audit of Items of Financial Statements
10 The Company Audit
11 Audit Report
12 Audit of Banks
13 Audit of Different Types of Entities
14 Preface & Introduction to Standards on Audit
14 (A) SA 200 – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing.
14 (B) SA 210 – Agreeing the Terms of Audit Engagements
14 (C) SA 220 – Quality Control for an Audit of Financial Statements
14 (D) SA 230 – Audit Documentation
14 (E) SA 240 – The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
14 (F) SA 250 – The Auditor’s Responsibilities Relating to Laws and Regulation in an Audit of Financial Statements
14 (G) SA 299 – Responsibility of Joint Auditors
14 (H) SA 300 – Planning an Audit of Financial Statements
14 (I) SA 315 – Identifying and assessing the risk of material misstatement through understanding the Entity and its Environment
14 (J) SA 320 – Materiality in Planning and Performing an Audit
14 (K) SA 500 – Audit Evidence
14 (L) SA 501 – Audit Evidence – Specific Considerations for Selected items
14 (M) SA 505 – External Confirmations
14 (N) SA 510 – Initial Audit Engagements – Opening Balances
14 (O) SA 520 – Analytical Procedures
14 (P) SA 530 – Sampling
14 (Q) SA 550 – Related Parties
14 (R) SA 560 – Subsequent Events
14 (S) SA 570 – Going Concern
14 (T) SA 580 – Written Representations
14 (U) SA 610 – Using the work of Internal Auditors
14 (V) SA 700 – Forming an Opinion and Reporting on Financial Statements
14 (W) SA 701 – Communicating Key Audit Matters in the Independent Auditor’s Report
14 (X) SA 705 – Modifications to the Opinion in the Independent Auditor’s Report
14 (Y) SA 706 – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
14 (Z) SA 710 – Comparative Information – Corresponding Figures and Comparative Financial Statements

About the Author:-

CA. Ravi Kanth Miriyala is a Chartered Accountant, teaching/guiding the CA students (Inter & Final) since the last over 5 years. He has had over 4 years experience working with Deloitte and Price Waterhouse. He has more than 7 years of practical experience in the field of Accounts and Audit of various listed and other companies. He is a corporate trainer and has conducted various training sessions on Accounting Standards and IFRS.

He have diligence and immense ability to learn, relearn and unlearn. Inspite being Indias best faculty and accepted in whole country they are still far away from arrogance.He have been playing multiple roles since the time they are teachers. He is a teachers, motivators, friends, counselors and inspiration for many aspirants. He gives students a classroom where they can share their doubts and can receive maximum learning. He make students to imbibe all the knowledge given in the class so that they can retain it in the future as well.