Preview Paper 12 Company Accounts & Audit ( PART- 2/2)

Chapter 1 - Auditing Concepts

Need for Auditing

2983

Purpose of Auditing

2-Purpose-of-Auditing

Evolution of Auditing

3-Evolution-of-Auditing

Definition, Meaning and Features of Auditing

5179-

Scope of Auditing

5181-

Relationship between Accounting and Auditing

5183-

Difference between Accounting and Auditing

5184-

Difference between Audit and Investigation

5214-

Meaning of Auditing

4-Meaning-of-Auditing

Features of Auditing

5-Features-of-Auditing

Nature of Auditing

5180-

Objectives of Auditing

6-Objective-of-Auditing

Basic Principles governing an Audit

5215-

Significance of Audit

5216-

Principal aspects of Auditing

7-Principal-aspects-of-Auditing

Benefits of Auditing

8-Benefits-of-Auditing

Limitations of Auditing

9-Limitations-of-Auditing

Comparison between External Audit and Internal Audit

5223-

Types of Audit

5224-

Concept of True and Fair

5225-

Acceptance of Audit Engagement

824 cfa824

Agreement on Audit Engagement Terms

825 cfa825

Changes in Audit Engagement Terms

826 cfa826

Audit Report prescribed by Law or Regulation

827 cfa827

Audit Engagement Letter

828 cfa828

Audit Engagement Letter in case of Recurring Audit

829 cfa829

Developing the Audit Program

834 cfa834

Advantages and Disadvantages of Audit Program

835 cfa835

Audit Working Papers

839 cfa839

Working Paper Files

840 cfa840

Audit Note Book

841 cfa841

Advantages of Working Papers

842 cfa842

Access of Working Papers by others

843 cfa843

Audit Documentation SA 230

844 cfa844

What is Internal Control System

2990

Scope of Internal Control System

2991

Objectives of Internal Control System

2992

What is Control Environment?

2993

Limitations of Internal Control System

2994

What is Control Risk?

2995

What is Internal Audit and applicability of Internal Audit for Companies

2981

Internal Audit Function

2982

Surprise Check

852 cfa852

Introduction to Audit Evidence

244 CFA244

Introduction to Sufficiency and Appropriateness of Audit Evidence

245 CFA245

Sufficiency of Audit Evidence

246 CFA246

Appropriateness of Audit Evidence

247 CFA247

Sources of Audit Evidence

248 CFA248

Audit Procedures to obtain Audit Evidence

249 CFA249

Risk Assessment and Nature and Timing of Audit Procedures

250 CFA250

Audit Procedures to obtain Audit Evidence Detailed Explanation

251 CFA251

Tests of Controls

252 CFA252

Timing of Tests of Control

253 CFA253

Using Audit Evidence obtained in Previous Audits

254 CFA254

Evaluating the operating effectiveness of controls

255 CFA255

Substantive Procedures

256 CFA256

Audit Engagement

5226-

Audit Engagement Letter Format - Part 1

5227-

Audit Engagement Letter Format - Part 2

5228-

Audit Engagement Letter Format - Part 3

5229-

Audit Program

5230-

Advantages & Disadvantages of Audit Program

5231-

Audit Working Paper

5242-

Types of Working Paper Files

5243-

Audit Notebook

5244-

Audit Risk

5259-

Introduction to Audit Report

5260-

Basic elements of Audit Report - Part 1

5263-

Basic elements of Audit Report - Part 2

5264-

Internal Check

5273-

Auditors Duty with regard to Internal Control System - Part 1

5274-

Auditors Duty with regard to Internal Control System - Part 2

5275-

Internal Control Questionnaire - Part 1

5276-

Internal Control Questionnaire - Part 2

5277-

Difference between Checklist and Internal Control Questionnaire

5278-

Difference between Internal Audit, Internal Control & Internal Check

5279-

Chapter -2 Provision relating to Audit under Comapnies Act

Introduction to Company Audit

2271

Qualifications for being appointed as Auditor

2272

Persons not eligible for being appointed as an Auditor

2273

Appointment of First Auditors

2274

Appointment of Subsequent Auditors Non Government Company

2275

Appointment of Subsequent Auditors Government Company

2276

Case 1 Eligibility for Appointment as Auditor of Company

2234

Case 2 Shares held by relative and impact on Auditors Appointment

2235

Case 3 Shares held by relative and impact on Auditors Appointment

2236

Case 4 Shares held by relative and impact on Auditors Appointment

2237

Is it possible to issue shares at discount?

2999

Services prohibited for Auditors

3008

Case on Disqualification of Auditor

3009

Case - Auditor Disqualification after appointment

3010

Rotation of Auditors - Class of Companies

3011

Auditors term (period) of appointment

3012

Powers & Duties of Auditors (Part 1)

4046

Powers & Duties of Auditors (Part 2)

4047

Powers & Duties of Auditors (Part 3)

4048

Removal of Auditor before Expiry of his term

4049

Resignation of Auditor

4050

Special Notice Provisions - Appointing other Auditor / Not reappointing retiring auditor

4051

Removal of Auditor by Tribunal

4052

What is Cost Audit?

2190

Applicability for maintenance of Cost Records

2191

Maintenance of Cost Records

2192

Applicability of Cost Audit

2193

Who can be Cost Auditor?

2194

Appointment of Cost Auditor

2195

Removal of Cost Auditor

2196

Casual Vacany of Cost Auditor

2197

Remuneration of Cost Auditor

2198

Submission of Cost Audit Report

2199

Non Applicability of Cost Audit Rules

2200

Penal provisions in case of Default in Cost Audit

2201

Audit of Educational Institutions

878 cfa878

Audit of Hospital

879 cfa879

Audit of Cinema Halls

880 cfa880

Audit of Charitable Institutions

881 cfa881

Audit of Club

882 cfa882

Audit of Hotels

883 cfa883

Audit of Local Bodies

884 cfa884

Audit of Small Companies

906 cfa906

Audit of Partnership Firm

907 cfa907

Audit of Hire Purchase Company

908 cfa908

Audit of Publishers

909 cfa909

Audit of Incomplete Records

910 cfa910

Audit of Leasing Companies

911 cfa911

Audit of Non Governmental Organisations (NGOs)

912 cfa912

Preview - Paper 12 Company Accounts & Audit ( PART- 2/2)