CA, CS, CMA : SA 240 addresses misstatements in financial statements arising from fraud or error. Fraud involves intentional acts of deception b...
CA, CS, CMA : Understand the guidelines for statutory auditors using internal audit work under SA 610, covering responsibilities, coordination, ...
CA, CS, CMA : Ensure your audit documentation aligns with SA 230 principles, laws, and overall audit objectives. Learn the essentials of proper ...
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 : ICAI raises concerns about SA 600 vs. ISA 600 revision process, urges pause for stakeholder review to ensure public interest and p...
CA, CS, CMA : CCI introduces General Regulations 2024, revising the 2009 rules. Key changes address stakeholder concerns on applications, submis...
CA, CS, CMA : ICAIs Auditing and Assurance Standards Board releases an Exposure Draft for audits of less complex entities. Comments invited unti...
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...
Company Law : NFRA penalizes CA Santosh Deshmukh ₹5L & 1-year debarment for audit lapses in Sanwaria Consumer Ltd's FY 2017-18 audit. Key audi...
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...
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
Understand Standard on Auditing (SA) 450, focusing on misstatement evaluation, communication, and correction. Learn the impact on financial statements and governance.
Explore SA 402 s role in user auditors obtaining audit evidence when entities use service organisations. Learn risk assessment, tests of controls, and reporting
Explore SA 330, revealing the auditors role in designing responses to material misstatement risks. Learn about audit procedures, controls, and evidence evaluation
