CA, CS, CMA : SA 320 states that misstatements, including omissions, are considered to be material if they, individually or in the aggregate cou...
CA, CS, CMA : Learn about SA 706 (Revised) and its guidelines on Emphasis of Matter and Other Matter paragraphs in auditor reports, enhancing cl...
CA, CS, CMA : Explore the significance of SA 570 in financial audits, focusing on the going concern basis, auditor responsibilities, risk assess...
CA, CS, CMA : Explore the importance, structure, and compliance of Standards on Auditing (SAs) to ensure the highest quality and integrity in fi...
CA, CS, CMA : Explore 10 crucial steps for auditing accounting estimates as per ISA 540 (Revised). Understand risks, controls, and evaluation pr...
CA, CS, CMA : Stay updated with the latest revisions in auditing standards by ICAI. Download SA 800, SA 805, SA 810 for audits starting April 20...
CA, CS, CMA : Auditors must have understanding of standards for reporting on ICAI's revised summary financial statements. Get informed on new re...
CA, CS, CMA : ICAI’s revised SA 805-Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts o...
CA, CS, CMA : Revised SA-800 from ICAI: Learn about special considerations for audits of financial statements prepared with special purpose fram...
CA, CS, CMA : Explore the nuances of Auditing Standard 720 (Revised) and the auditors responsibilities regarding other information in an entityâ...
Company Law : NFRA imposes penalty of Two Lakhs on CA Hemant Khator Swami who was Engagement Partner for the statutory audit of Women Next Lou...
Company Law : NFRA imposes penalty of Two Lakhs on CA Narayan Prasad Swami who was Engagement Partner for the statutory audit of Women Next Lo...
Company Law : NFRA’s investigations inter alia revealed that the TDL’s Auditors for the FY 2018-19, had failed to meet the relevant ...
Company Law : NFRA’s investigations revealed that the appointment of none of the 33 branch auditors was approved at the Annual General Mee...
Company Law : Auditor not complied with the principles and procedures laid down in the SAs, had not maintained proper audit documentation and di...
Explore the details of Standard on Auditing 570 (SA 570) regarding going concern in financial statements. Learn the auditor’s responsibilities, risk assessment, and implications for the auditor’s report
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. It does not deal with matters relating to the auditor’s responsibilities for other information obtained after the date of the auditor’s report, which are addressed in SA 720(Revised).1 However, […]
Explore the nuances of Standard on Auditing 550, delving into auditor responsibilities, risk assessment, and responses for transparent financial reporting
Explore the intricacies of Standard on Auditing 540, focusing on auditor responsibilities, risk assessments, and responses for accounting estimates and fair value disclosures
Introduction Scope of this SA 1. This Standard on Auditing (SA) applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the results […]
Explore SA 520 for auditors, emphasizing the use of analytical procedures for robust financial statement evaluation. Learn key objectives, definitions, and requirements
Explore SA 510 for initial audit engagements, covering opening balances, misstatements, accounting policies, and reporting requirements
Explore the nuances of SA 505 External Confirmations for robust audit evidence. Understand procedures, reliability factors, and implications. Stay audit-ready
Explore the nuances of SA 501 Audit Evidence, covering inventory assessment, litigation and claims analysis, and segment information disclosure. Learn effective audit procedures and requirements for a thorough financial statement audit
Dive into the details of Standard on Auditing 500 (SA 500) – Audit Evidence. Learn its scope, objectives, definitions, and requirements. Enhance your auditing knowledge
