Students Guide To Auditing Standards 11th Ed

Download or read book Students Guide To Auditing Standards (11th Ed) written by D. S. Rawat and published by . This book was released on 2009-06-01 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1.Basic Principles Governing an Audit 2.Objective and Scope of the Audit of Financial Statementst 3.Audit Documentationt 4.The Auditor's Responsibility Relating to Fraud in an Audit of Financial Statementt 5.Audit Evidencet 6.Audit Evidence - Additional Considerations for Specific Itemst 7.Relying upon the work of an Internal Auditort 8.Planning an Audit of Financial Statementst 9.Using the work of an Expertt 10.Using the work of another Auditor t 11.Representationt 12.Responsibility of Joint Auditorst 13.Audit Materialityt 14.Analytical Procedurest 15.Audit Sampling t 16.Going Concernt 17.Quality Control for Audit workt 18.Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosurest 19.Subsequent Eventst 20.Identifying and Asssessing the Risk of Material Misstatement Through understanding the Entity and its Environmentt 21.Consideration of Laws and Regulations in an Audit of Financial Statementst 22.Initial Engagement - Opening Balancet 23.Related Partiest 24.Audit considerations relating to entities using Service Organisations t 25.Comparativest 26.Terms of Audit Engagementt 27.Communication of Audit Matters with those charged with Governancet 28.The Auditor's Report on Financial Statementst 29.Auditor's Responses to Assessed Riskst 30.External Confirmationt 31.Engagement to compile Financial Informationt 32.Engagement to perform agreed upon procedures regarding Financial Informationt 33.Engagements to review Financial Statementst 34.The Examination of Prospective Financial Informationt 35.Standard on Quality Controlt 36.Companies (Auditor's Report) Order, 2003t 37.Statement on Peer Review