Bharat Statutory Audit A Ready Reckoner By CA. Kamal Garg
Division I Appointment of Auditors
Chapter 1Â Â Â Â Â Â Â Â Appointment and Removal of Auditors
Chapter 2Â Â Â Â Â Â Â Â Management Services and the Auditors
Chapter 3Â Â Â Â Â Â Â Â Code of Ethics
Chapter 4Â Â Â Â Â Â Â Â Unique Document Identification Number (UDIN)
Chapter 5Â Â Â Â Â Â Â Â 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 6Â Â Â Â Â Â Â Â Books of Accounts and Financial Statements
Chapter 7Â Â Â Â Â Â Â Â Consolidation of Financial Statements
Chapter 8Â Â Â Â Â Â Â Â Audit Checklist for Share Capital
Chapter 9Â Â Â Â Â Â Â Â Audit Checklist for Reserve and Surplus
Chapter 10Â Â Â Â Â Â Audit Checklist for Borrowings
Chapter 11Â Â Â Â Â Â Audit Checklist for Trade Receivables
Chapter 12Â Â Â Â Â Â Audit Checklist for Cash and Cash Equivalents
Chapter 13Â Â Â Â Â Â Audit Checklist for Inventories
Chapter 14Â Â Â Â Â Â Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)
Chapter 15Â Â Â Â Â Â Audit Checklist for Intangibles
Chapter 16Â Â Â Â Â Â Audit Checklists for Trade Payables and Current Liabilities
Chapter 17Â Â Â Â Â Â Audit Checklists for Loans and Advances and Other Current Assets
Chapter 18Â Â Â Â Â Â Audit Checklists for Provisions and Contingent Liabilities
Chapter 19Â Â Â Â Â Â Audit Checklists for Sale of Products and Rendering of Services
Chapter 20Â Â Â Â Â Â Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc.
Chapter 21Â Â Â Â Â Â Audit Checklists for Purchases
Chapter 22Â Â Â Â Â Â Audit Checklists for Employee Benefits Expenses
Chapter 23Â Â Â Â Â Â Audit Checklists for Depreciation and Amortisation
Chapter 24Â Â Â Â Â Â 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)
Division III Schedule III Specimen Format of Financial Statements (AS Based)
Chapter 26Â Â Â Â Â Â Specimen Format of Financial Statements under Schedule III for AS compliant companies
Chapter 27Â Â Â Â Â Â Practice Pointer Issues on Accounting Standards
Chapter 28Â Â Â Â Â Â Checklists of Accounting Standards
Division IV SA and CARO Checklist
Chapter 29Â Â Â Â Â Â Standards on Auditing (SA) Checklists
Chapter 30      Companies (Auditor’s Report) Order, 2020 — Checklist
Division V Audit Programme – Audit Compliance Procedure
Chapter 31Â Â Â Â Â Â Business Client Information Checklist
Chapter 32Â Â Â Â Â Â KYC New Client
Chapter 33      Illustrative Audit Programmes for Accounting System & Internal Control
Chapter 34Â Â Â Â Â Â 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 35Â Â Â Â Â Â Illustrative Formats on Agreeing the Terms of Audit Engagements
Chapter 36Â Â Â Â Â Â Illustrative Format of Representation Letter
Chapter 37Â Â Â Â Â Â Specimen of Management Representation Letter on Statutory Audit
Chapter 38Â Â Â Â Â Â Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement
Chapter 39Â Â Â Â Â Â Illustrative Format on Engagement Letter for a Compilation Engagement
Chapter 40Â Â Â Â Â Â Illustrative Format on Engagement Letter for a Review of Interim Financial Information
Chapter 41Â Â Â Â Â Â Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements
Chapter 42      Illustrative Format on Independent Auditor’s Reports on Financial Statements
Chapter 43      Illustrative Format on Practitioner’s Report with an Unmodified Opinion
Chapter 44      Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs
Chapter 45      Illustrative Formats on Auditor’s Reports with Modifications to the Opinion
Chapter 46      Illustrative Formats of Auditor’s Report with Modified Opinion
Chapter 47      Illustrative Formats on Auditor’s Report on Corres-ponding Figures and Comparative Financial Statement
Chapter 48      Illustrative Formats on Auditor’s Reports Relating to Going Concern
Chapter 49      Illustrative Formats on Auditor’s Report Relating to Other Information
Chapter 50      Illustrative Formats on Practitioners’ Compilation Reports
Chapter 51Â Â Â Â Â Â Illustrative Formats on Review Reports on Interim Financial Information
Chapter 52      Illustrative Formats on Practitioners’ Review Reports
Chapter 53Â Â Â Â Â Â Illustrative Formats on Special Purpose Financial Statements
Chapter 54Â Â Â Â Â Â Illustrative Formats on Summary Financial Statements
Chapter 55Â Â Â Â Â Â Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable
Chapter 56Â Â Â Â Â Â Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement
Chapter 57Â Â Â Â Â Â Illustrative Format of an Unmodified Report on a Projection
Chapter 58      Illustrative Formats on Service Organization’s Assertions
Chapter 59      Illustrative Formats on Modified Service Auditor’s Assurance Reports
Chapter 60     Illustrative Formats on Service Auditor’s Assurance Reports
Chapter 61     Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix
Chapter 62Â Â Â Â Â Â Confirmation Letter for Struck Off Status to be sent by Company
Chapter 63Â Â Â Â Â Â NOC Communication with predecessor
Chapter 64Â Â Â Â Â Â Eligibility and Independence confirmation to be appointed (or) continue as auditors
Division VII REVISED FORMATS OF AUDIT REPORTS (INCLUDING AUDIT TRAIL)
Chapter 65Â Â Â Â Â Â Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow
Chapter 66Â Â Â Â Â Â Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow
Chapter 67Â Â Â Â Â Â Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow
Chapter 68Â Â Â Â Â Â 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 69Â Â Â Â Â Â TCS Annual Report
Chapter 70Â Â Â Â Â Â Infosys Annual Report
Division IX Illustrative Audit Paras for Qualification, Adver Disclaimer, KAM, EOM, OM Matters
Chapter 71      Qualified Opinion – Illustrative Reporting Comments
Chapter 72      Material uncertainty related to Going Concern – Illustrative Reporting Comments
Chapter 73      Emphasis of Matter Paragraph – Illustrative Reporting Comments
Chapter 74      Other Matter Paragraph – Illustrative Reporting Comments
Chapter 75      Key Audit Matters – Illustrative Reporting Comments
Chapter 76      Disclaimer Opinion – Illustrative Reporting Comments
Chapter 77      Adverse Opinion – Illustrative Reporting Comments
Chapter 78      Other Information Paragraph — Illustrative Reporting Comments
Chapter 79Â Â Â Â Â Â Internal Controls over Financial Reporting
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Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement as per the New Syllabus. It covers the questions (topic-wise) questions & detailed answers strictly as per the latest examination pattern. The Present Publication is the latest 2023Â Edition for CS-Executive | New Syllabus | Dec. 2023/June 2023 Exams. This book …
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This book provides complete and accurate information about all provisions of the Companies Act 2013. It features a topic-wise commentary on all provisions of the Companies Act 2013. It also includes guidance on all practical issues companies, and corporate professionals face. The Present Publication is the 13th Edition & updated till 10th July 2023. This book is authored by …
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