Bharat Law House
Audit-Pedia - A must for auditors
Audit-Pedia - A must for auditors
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About AUDIT-PEDIA |
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Chapter 1 True and Fair View Chapter 2 Materiality Chapter 3 Going Concern Chapter 4 Emphasis of Matter (EOM) Chapter 5 Audit Risk Chapter 6 Independence Chapter 7 Assertions Chapter 8 Audit Documentation or Audit File or Working Papers Chapter 9 Professional Skepticism Chapter 10 Internal Control Chapter 11 Audit Evidence Chapter 12 Related Parties Chapter 13 Fraud Chapter 14 Sampling Chapter 15 Analytical Procedures Chapter 16 Test of Controls Chapter 17 Test of Details Chapter 18 External Confirmations Chapter 19 Written Representations Chapter 20 Subsequent Events Chapter 21 Comparative Information Chapter 22 Opening Balances Chapter 23 Audit of Accounting Estimates Chapter 24 Management Bias Chapter 25 Using the Work of an Auditor’s Expert Chapter 26 Management’s Expert Chapter 27 Using the Work of another Auditor Chapter 28 Using the Work of Internal Auditors Chapter 29 Audit Committee under Companies Act, 2013 Chapter 30 Communication with those Charged with Governance (TCWG) and Management Chapter 31 Joint Audit Chapter 32 Unqualified (Clean) Audit Report Chapter 33 Qualified Audit Report Chapter 34 Adverse Audit Report Chapter 35 Disclaimer of Opinion Chapter 36 Emphasis of Matter Paragraph Chapter 37 Other Matter Paragraph Chapter 38 Key Audit Matters (KAMs) Chapter 39 The Auditor’s Responsibilities Relating to Other Information (SA 720 – Revised) Chapter 40 Professional Judgment Chapter 41 Premise Chapter 42 Risk of Material Misstatement Chapter 43 Applicable Financial Reporting Framework Chapter 44 Experienced Auditor Chapter 45 Misstatement Chapter 46 Clearly Trivial Misstatements Chapter 47 Materiality in the Context of an Audit Chapter 48 Materiality and Audit Risk Chapter 49 Benchmarking Chapter 50 Cut-off Procedures Chapter 51 Substantive Analytical Procedures Chapter 52 Compliance Procedures and Substantive Procedures Chapter 53 Sufficient and Appropriate Audit Evidence Chapter 54 Types of Audit Evidence Chapter 55 Corroborative Audit Evidence Chapter 56 Risk Assessment Procedures Chapter 57 Audit Planning and Audit Strategy Chapter 58 Audit Programme Chapter 59 Planning Activities Chapter 60 Internal Check Chapter 61 Nature, Timing, and Extent of Audit Procedures Chapter 62 Permanent File and Current File in Audit Documentation Chapter 63 Assertions Chapter 64 Engagement Team, Firm, and Personnel Chapter 65 Network and Network Firm Chapter 66 Engagement Quality Control Review Chapter 67 Elements of a System of Quality Control Chapter 68 Engagement Partner and Key Audit Partner Rotation Requirements Chapter 69 Leadership Responsibilities for Quality within the Firm Chapter 70 Ethical Requirements and Independence Chapter 71 Acceptance and Continuance of Client Relationships and Audit Engagements Chapter 72 Human Resources Chapter 73 Engagement Performance Chapter 74 Monitoring under SQC 1 Chapter 75 Complaints and Allegations under SQC 1 Chapter 76 Engagement Partner Responsibility Chapter 77 Differences of Opinion within the Engagement Team Chapter 78 Engagement Documentation Chapter 79 Engagement Partner Change During an Ongoing Audit Chapter 80 Quality Control Manual Chapter 81 Letter of Engagement Chapter 82 Recurring Audits Chapter 83 Letter of Weakness Chapter 84 Audit Considerations Relating to an Entity Using a Service Organisation Chapter 85 Assurance Reports on Controls at a Service Organisation Chapter 86 Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Chapter 87 Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Chapter 88 Engagements to Report on Summary Financial Statements Chapter 89 Review Engagements Chapter 90 Contradictory Evidence Chapter 91 Compilation Engagements Chapter 92 Agreed-Upon Procedures Engagements Chapter 93 Walkthrough Procedures Chapter 94 Vouching v Verification Chapter 95 Audit Trail Chapter 96 Surprise Check Chapter 97 Examination in Depth Chapter 98 Computer-Assisted Audit Techniques (CAATs) Chapter 99 IT Controls Chapter 100 Entity Level Controls (ELCs) Chapter 101 Transaction Level Controls (TLCs) Chapter 102 Reasonable Assurance Chapter 103 Absolute Assurance Chapter 104 Moderate Assurance Chapter 105 Financial Statements Chapter 106 Historical Financial Information Chapter 107 Purpose and Objective of Audit Chapter 108 Audit and Auditor Chapter 109 Magnitude Chapter 110 General Purpose Financial Statements |
