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 : 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 : 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...
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...
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 auditors role in ensuring compliance with laws and regulations in financial audits. Learn about responsibilities, procedures, and reporting for effective risk management
Explore the auditors responsibilities in detecting and addressing fraud in financial statements. Understand fraud risk factors, prevention, detection, and audit procedures
Explore the essential aspects of audit documentation, its nature, purposes, and compliance requirements. Learn best practices for effective preparation, retention, and assembly
Explore the significance of Standard on Auditing 300 in planning and executing financial statement audits. Learn the requirements, strategies, and considerations
Explore the importance of agreeing audit engagement terms, preconditions, responsibilities, and legal considerations. Learn from the comprehensive analysis
Explore the overall objectives of the independent auditor and the essential elements of conducting audits in accordance with auditing standards. Learn the ethical requirements and key considerations for a comprehensive financial statement audit
Explore the Standard on Auditing (SA) focusing on auditor responsibilities and quality control procedures for financial statement audits. Learn about leadership, ethics, and engagement performance
Social Audit Framework developed by ICAI provides a social auditor guidance for conducting a social audit. The social audit framework is applicable from the date of its hosting on ICAI website. Social Audit Framework does not cover any elements of a financial audit or review, which may be covered by relevant auditing/review standards.
Draft SRS 4400 (Revised), Agreed-Upon Procedures Engagements pplies to the performance of agreed-upon procedures engagements on financial or non- financial subject matters. (Ref: Para. A1–A2)
Draft SA 540 (Revised), Auditing Accounting Estimates and Related Disclosures deals with the auditor’s responsibilities relating to accounting estimates and related disclosures in an audit of financial statements.