S ’ N N A M X A T AUDITING & ASSURANCE
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Preface to Tenth Edition Firstly, I would like to thank the readers for the response given to earlier edition of the book. It gives me immense pleasure in presenting the Tenth Edition of the book “Auditing & Assurance” under New Scheme of Education and Training. The Entire syllabus has been divided in 13 chapters as per revised syllabus issued by ICAI. I hope that readers will find the content of the book user friendly and helpful in preparation of their examinations. I thank all my readers for sharing their views regarding the book and giving me valuable suggestions for improvement. I also thank Taxmann Publications (P.) Ltd. for their efforts in publishing the Tenth edition of the book. I look forward the views and suggestions from the readers which would help towards further improvement of the book. Wishing every success to the readers. PANKAJ GARG
e-mail: cacs.gargpankaj@gmail.com
I-5
Contents PAGE
Preface to Tenth Edition
I-5
Chapter-wise Marks Distribution
I-9
Syllabus (New Course)
I-11
CHAPTER 1
Nature, Objective and Scope of Audit
1.1
CHAPTER 2
Audit Strategy, Audit Planning & Audit Programme
2.1
CHAPTER 3
Audit Documentation and Audit Evidence
3.1
CHAPTER 4
Risk Assessment and Internal Control
4.1
CHAPTER 5
Fraud and Responsibilities of the Auditor
5.1
CHAPTER 6
Audit in an Automated Environment
6.1
CHAPTER 7
Audit Sampling
7.1
CHAPTER 8
Analytical Procedures
8.1
CHAPTER 9
Audit of Items of Financial Statements
9.1
CHAPTER 10
Company Audit
10.1 I-7
I-8
CONTENTS
PAGE
CHAPTER 11
Audit Reports
11.1
CHAPTER 12
Audit of Banks
12.1
CHAPTER 13
Audit of Different Types of Entities DECEMBER 2021 EXAM SUGGESTED ANSWERS PART II (DESCRIPTIVE QUESTIONS) MAY 2022 EXAM SUGGESTED ANSWERS PART II (DESCRIPTIVE QUESTIONS)
13.1 P.1 P.14