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Home  /  CA  /  CA IPCC /  Auditing and Assurance (OLD) / CCH CA IPCC Old Syllabus Simplified Approach to Auditing and Assurance Vikas Oswal May 2019
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CCH CA IPCC Old Syllabus Simplified Approach to Auditing and Assurance Vikas Oswal May 2019

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CCH CA IPCC Old Syllabus Simplified Approach to Auditing and Assurance Vikas Oswal May 2019


CCH Simplified Approach to Auditing and Assurance Vikas Oswal


This is audit book for CA IPCC level students (Old Syllabus). The book unifies the knowledge of Accounting, Law and Technology. It has been written for the students to be equipped with the latest updates of the SAs, AS, Guidance Notes, Vouching, Verification of Assets and Liabilities, Special Audit, and Company Audit etc. The book extensively speaks on Auditing Basics, Internal Controls, Company Audit, Standards on Auditing, Verification of Assets and Liability, Special Audits & Vouching. The concepts have been thoroughly simplified and use of charts, examples, illustrations and diagrams has been made extensively. It will help the students to remember the concepts using the mnemonic technique. The book also has plentiful of questions from the previous years (past 21 exams) for practice purpose

Key Features

This book is applicable for Old Syllabus (May 2019 Exams and Onwards)

  • SA-299(Revised)  Joint audit of financial statement
  • SA 720 (Revised)- the Auditor?s responsibility relating to other information
  • Companies Amendment Act, 2017
  • SA-700 (Revised) Forming an Opinion and Reporting on Financial Statements
  • New SA-701 Communicating Key Audit Matters in the Independent Auditor’s Report
  • SA-705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report
  • SA-706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in
  • the Independent Auditor’s Report
  • SA-260 (Revised) Communication with Those Charged with Governance
  • SA-570 (Revised) Going Concern
  • May 2018 Solved CA IPCC Question Paper
  • Covering CARO 2016
  • It has statement showing distribution of marks, along with weightage of each chapter
  • Perfect and self-learning module
  • Tips for answer presentation
  • More than 300 questions from 21 earlier exam questions covered for practice purpose


Chapter 1 Nature of Auditing

Chapter 2 Basic Concepts of Auditing

Chapter 3 Preparation for an Audit

Chapter 4 Internal Control

Chapter 5 Standards on Auditing

Chapter 6 Vouching

Chapter 7 Verification of Assets and Liabilities

Chapter 8 Company Audit ? I

Chapter 9 Company Audit ? II

Chapter 10 Special Audits

Chapter 11 Guidance Notes on Auditing Aspects

Chapter 12 EDP Audit/CIS Audit

Appendix I Previous Examination Question Paper

Appendix II How to Read Standards on Auditing

Appendix III Audit Dictionary

About the Author

CA. Vikas Oswal, fellow member of ICAI, is a faculty member for Auditing. He has been teaching Auditing to CA Final and IPCC students for the past 9 years. Vikas Oswal has taught practically at all SIRC Branches of ICAI, and is currently teaching at Bengaluru for both CA Final and IPCC. He is also a regular speaker at the various seminars conducted by Bengaluru Branch of SIRC of ICAI. He has also conducted various study circle programs for members across South India and a regular visiting faculty at Mumbai too. He has been associated with ETEN CA South India?CA. Vikas Oswal, fellow member of ICAI, is a faculty member for Auditing

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