Description

Commercial’s Padhuka’s Students Handbook on Auditing & Assurance Including Relevent Accounting Standards for CA Inter (New Syllabus) by G Sekar and B Saravana Prasath Applicable for Nov 2023 Onwards Exams

Commercial’s Padhuka’s Students Handbook on Auditing & Assurance Including Relevent Accounting Standards for CA Inter (New Syllabus) by G Sekar and B Saravana Prasath Applicable for Nov 2023 Onwards Exams

Description

Commercial’s Padhuka’s Students Handbook on Auditing & Assurance Including Relevent Accounting Standards for CA Inter (New Syllabus) by G Sekar and B Saravana Prasath Applicable for May 2023 Onwards Exams

• Complete Coverage of Latest Syllabus of ICAI including Auditing Pronouncements:The Auditing Topics are updated as per the Latest Syllabus. The Standards on Auditing issued by the ICAI (as applicable at the Inter Level), which is gaining more importance in the examinations are Covered comprehensively and presented in a lucid fashion.
• Companies Act 2013: Provisions of Companies Act, 2013 with Rules (as applicable at the Inter Level) is covered exhaustively and presented in a simple manner.
• Revised Format and Structure: All principles/ procedures/ techniques/ concepts and ideas have Been arranged neatly in easy- to read form, and numbered into Topics / Sub-Topics so that the Student can understand the subject easily.
• Explanation and Improved Presentation: The presentation-in each Subject Area has been Revisited and explained better, to help the student remember the ideas/ concepts/ points more easily.
• Questions for Revision:A detailed list of Past Exam Questions in each Topic / Point / Concept, with thePara reference for Answers, is appended at the end of every topic, so that the student can correlate the question and answer, more easily in the examinations.
• True or False / Concept Questions: A list of True or False Questions, with Hint Answers are appended at the end of the Chapters, to confirm concept knowledge, and also to keep in need with the recent examination requirements.
• Chapter Overview: Chapter Overview at the beginning of every Chapter will help the student to navigate through each Chapter- Topic- Sub-topic-Question in an organized and phased manner.
• Guidance Notes: Guidance Notes on Audit Matters issued by ICAI, as applicable for the Inter Syllabus has been incorporated in the relevant chapters.
• Fast Track Referencer: Fast Track Referencer has been incorporated for quick revision of the Topics. The Standards on Auditing are presented in Flowcharts for easy remembrance of concepts

Contents

1. Introduction to Auditing
2. Audit Evidence
   1. Audit Planning and Materiality
   2. Accounting Concepts in Auditing
3. Internal Control, Internal Check and Internal Audit
4. Audit in Automated Environment
5. Audit of Income
6. Audit of Expenditure
7. Audit of Assets
8. Audit of Liabilities
9. Company Audit  Appointment, Duties, etc.
10. Company Audit  Accounts & Financial Statements
11. Company Audit  Work Aspects & Reporting
12. Company Audit  Audit of Share Capital
13. Government Audit
14. Audit of Banks
15. Co operative Societies Audit
16. Special Audit  Others
17. Preface to ICAIs SQC, SA, SRE, SAE & SRS

About the Author

G.Sekar is a Chartered Accountant in practice for the last 30 years. Founder and Faculty for Direct Taxation in Shree Guru Kripas Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals. Member-Central Council of ICAI-2013-16&2016-19 Chairman  Direct Taxes Committee of ICAI  2014 Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB)  It is worthy to note that he is the First Indian to be part of the CAG. Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
B. Saravana Prasath is a graduate in Commerce and a Fellow Member of the Institute of Chartered Accountants of India. He secured Fourth Rank in the Madras University in his Graduation Examinations. He did his Chartered Accountancy Articleship training under the tutorship of Shri G. Sekar FCA. He secured the First Rank in the Chartered Accountancy Final Examinations, securing 76% in the aggregate. He also secured the Third Rank in the Intermediate Examinations and Tenth Rank in the Foundation Examinations.His academic performance includes 99% in CA Final Accounting Paper and 96% in CA Intermediate Auditing Paper..