Bharat Law House
Statutory Audit - A Ready Reckoner
Statutory Audit - A Ready Reckoner
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Division I Appointment of Auditors Chapter 1 Appointment and Removal of Auditors Chapter 2 Management Services and the Auditors Chapter 3 Code of Ethics Chapter 4 Unique Document Identification Number (UDIN) Chapter 5 Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013 Division II Audit of Items of Financial Statements — Ready Reckoner Chapter 6 Books of Accounts and Financial Statements Chapter 7 Consolidation of Financial Statements Chapter 8 Audit Checklist for Share Capital Chapter 9 Audit Checklist for Reserve and Surplus Chapter 10 Audit Checklist for Borrowings Chapter 11 Audit Checklist for Trade Receivables Chapter 12 Audit Checklist for Cash and Cash Equivalents Chapter 13 Audit Checklist for Inventories Chapter 14 Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE) Chapter 15 Audit Checklist for Intangibles Chapter 16 Audit Checklists for Trade Payables and Current Liabilities Chapter 17 Audit Checklists for Loans and Advances and Other Current Assets Chapter 18 Audit Checklists for Provisions and Contingent Liabilities Chapter 19 Audit Checklists for Sale of Products and Rendering of Services Chapter 20 Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc. Chapter 21 Audit Checklists for Purchases Chapter 22 Audit Checklists for Employee Benefits Expenses Chapter 23 Audit Checklists for Depreciation and Amortisation Chapter 24 Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses Chapter 25 Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT) Chapter 26 Statutory Auditors’ Responsibilities in Relation to Fraud in a Company Chapter 27 Materiality in Statutory Audit: Illustrative Case Studies Chapter 28 How to do Risk Assessment and Audit Sampling Division III Schedule III Specimen Format of Financial Statements (AS Based Chapter 29 Specimen Format of Financial Statements under Schedule III for AS compliant companies Chapter 30 Practice Pointer Issues on Accounting Standards Chapter 31 Checklists of Accounting Standards Division IV SA and CARO Checklist Chapter 32 Standards on Auditing (SA) Checklists Chapter 33 Companies (Auditor's Report) Order, 2020 — Checklist Division V Audit Programme – Audit Compliance Procedures Chapter 34 Business Client Information Checklist Chapter 35 KYC New Client Chapter 36 Illustrative Audit Programmes for Accounting System & Internal Control Chapter 37 Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity Division VI Formats of Engagement and Representation Letters, Reports Chapter 38 Illustrative Formats on Agreeing the Terms of Audit Engagements Chapter 39 Illustrative Format of Representation Letter Chapter 40 Specimen of Management Representation Letter on Statutory Audit (including Audit Trail) Chapter 41 Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement Chapter 42 Illustrative Format on Engagement Letter for a Compilation Engagement Chapter 43 Illustrative Format on Engagement Letter for a Review of Interim Financial Information Chapter 44 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements Chapter 45 Illustrative Format on Independent Auditor’s Reports on Financial Statements Chapter 46 Illustrative Format on Practitioner’s Report with an Unmodified Opinion Chapter 47 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs Chapter 48 Illustrative Formats on Auditor’s Reports with Modifications to the Opinion Chapter 49 Illustrative Formats of Auditor’s Report with Modified Opinion Chapter 50 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements Chapter 51 Illustrative Formats on Auditor’s Reports Relating to Going Concern Chapter 52 Illustrative Formats on Auditor’s Report Relating to Other Information Chapter 53 Illustrative Formats on Practitioners’ Compilation Reports Chapter 54 Illustrative Formats on Review Reports on Interim Financial Information Chapter 55 Illustrative Formats on Practitioners’ Review Reports Chapter 56 Illustrative Formats on Special Purpose Financial Statements Chapter 57 Illustrative Formats on Summary Financial Statements Chapter 58 Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable Chapter 59 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement Chapter 60 Illustrative Format of an Unmodified Report on a Projection Chapter 61 Illustrative Formats on Service Organization’s Assertions Chapter 62 Illustrative Formats on Modified Service Auditor’s Assurance Reports Chapter 63 Illustrative Formats on Service Auditor’s Assurance Reports Chapter 64 Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix Chapter 65 Confirmation Letter for Struck Off Status to be sent by Company Chapter 66 NOC Communication with predecessor Chapter 67 Eligibility and Independence confirmation to be appointed (or) continue as auditors Division VII Revised Formats of Audit Reports (Including Audit Trail) Chapter 68 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow Chapter 69 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow Chapter 70 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow Chapter 71 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow Division VIII Specimen Audit Report from Published Results Chapter 72 TCS Annual Report Chapter 73 Infosys Annual Report Division IX Illustrative Audit Paras for Qualification, Adverse, Chapter 74 Qualified Opinion – Illustrative Reporting Comments Chapter 75 Material uncertainty related to Going Concern – Illustrative Reporting Comments Chapter 76 Emphasis of Matter Paragraph – Illustrative Reporting Comments Chapter 77 Other Matter Paragraph – Illustrative Reporting Comments Chapter 78 Key Audit Matters – Illustrative Reporting Comments Chapter 79 Disclaimer Opinion – Illustrative Reporting Comments Chapter 80 Adverse Opinion – Illustrative Reporting Comments Chapter 81 Other Information Paragraph — Illustrative Reporting Comments Chapter 82 Internal Controls over Financial Reporting |
