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Home  /  CA  /  CA IPCC /  Auditing and Assurance (OLD) / CCH Padhuka CA IPCC OLD SYLLABUS A Student Handbook on Auditing & Assurance May 2019
Wolters Kluwer

CCH Padhuka CA IPCC OLD SYLLABUS A Student Handbook on Auditing & Assurance May 2019

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This Fresh edition of “A Students’ Handbook on Auditing and Assurance comes to your bands with the following unique features

  • Complete Coverage of Chapters and Standards on Auditing: The Auditing Topics arc covered in the first part of the Book. The Standards on Auditing issued by the ICAI (as applicable at the Inter (IPC) Level), which is gaining more importance in the examinations are covered comprehensively in the second part of the Book.
  • Companies Act 2013: Provisions of Companies Act, 2013 with Rules (as applicable at the Inter (IPC) Level) is covered exhaustively and presented in a lucid fashion.
  • Revised Format and Structure: All principles! Procedures! Techniques! Concepts and ideas have been arranged neatly in easy-to-read form and numbered into Topics I Sub Topic 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! The concept with the Para 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 in every Chapter, 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 (IPC) Syllabus have 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.

 

Highlights of this Book

  • Complete Coverage of Chapters and Standards on Auditing.
  • Revised Format and Structure for ease of use.
  • Detailed Explanation and Improved Presentation.
  • Questions for Revision at end of every Chapter for exam guidance.
  • True or False/Concept Questions for Knowledge Testing.
  • Chapter Overview for each Chapter for easy navigation.
  • Coverage of ICAI guidance Notes on Audit Matters.
  • Fast Track Referencer for Quick Revision.
  • Upto Latest Exam Q&A Covered.
  • Applicable for CA Exams – Old Syllabus

 

Contents

PART A – Auditing Concepts

  1. Introduction to Auditing
  2. Audit Evidence
  3. Audit Planning and Materiality
  4. Accounting Concepts in Auditing
  5. Internal Control, Internal Check and Internal Audit
  6. CIS Environment in Audit
  7. Income Audit
  8. Expenditure Audit
  9. Assets Audit
  10. Liabilities of Audit
  11. Company Audit – Appointment, Duties, etc.
  12. Accounts & Financial Statements (Company Audit)
  13. Work Aspects & Reporting (Company Audit)
  14. Audit of Share Capital (Company Audit)
  15. Government Audit (Company Audit)
  16. Special Audits

PART B – Standards on Auditing

  1. Preface to lCAI’s SQC, SA, SRE, SAE & SRS
  2. SA-200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs
  3. SA-210 Agreeing the Terms of Audit Engagements
  4. SA-220 Quality Control for an Audit of Financial Statements
  5. SA-230 Audit Documentation
  6. SA-240 The Auditor’s responsibilities relating to Fraud in an Audit of Financial Statements
  7. SA-250 Consideration of Laws & Regulations in an Audit of Financial Statements
  8. SA-260 Communication with those charged with Governance
  9. SA-265 Communicating Deficiencies in Internal Control to those charged with Governance and Management
  10. SA-299 Responsibility of Joint Auditors

About the Author

CA B. Saravana Prasath is a graduate in commerce and a Fellow Member of the Institute of Charted Accountants of India. He secured 4th rank in the Madras University in his graduation exams. He did his CA Internship training under the guidance of Shri G. Sekar Sir [FCA], Chennai during 1995 – 1998. He secures 1st rank in CA Final exam with 76% aggregate. He also secured 3rd rank in CA Inter exam and 10th rank in CA Foundation examination. His academic performance includes 99% in CA Final Accounting Paper and 96% in CA Inter Auditing Paper. His areas of specialization include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct & Indirect Taxation, Government Accounting and Systems Audit. He is the author of many books for CA Students

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