CA Inter Group 2 Paper 6 Padhuka's Students Referencer on Standards On Auditing - G. Sekar B. Saravana Prasath
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Description
• Complete Coverage of ICAI Syllabus
• Past 54 Exams and Revision Test Papers covered.
• Use of Tables and Flow Charts for Easy Memory.
• Case Studies Involving Multiple SA's covered.
• Unique Summary/Point-wise Presentation.
• Effective aid for Repeated Revision & Quick Learning.
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Contents
1. Preface to ICAI's SQC, SA, SRE, SAE & SRS
2. SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance
with SAs
3. SA 210 Agreeing the Terms of Audit Engagements
4. SA 220 Quality Control for an Audit of Financial Statements
5. SA 230 Audit Documentation
6. SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
7. SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
8. SA 260 Communication with those Charged with Governance
9. SA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and
Management
10. SA 299 Responsibility of Joint Auditors
11. SA 300 Planning an Audit of Financial Statements
12. SA 315 Identifying and Assessing the Risks of Material Mis-statement through understanding the
Entity and its Environment
13. SA 320 Materiality in Planning and Performing an Audit
14. SA 330 The Auditor’s Responses to Assessed Risks
15. SA 402 Audit Considerations Relating to Entities using Service Organisations
16. SA 450 Evaluation of Mis-statements Identified during the Audits
17. SA 500 Audit Evidence
18. SA 501 Audit Evidence – Specific Considerations for Specific Items
19. SA 505 External Confirmations
20 SA 510 Initial Audit Engagements – Opening Balances
21. SA 520 Analytical Procedures
22. SA 530 Audit Sampling
23. SA 540 Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related
Disclosures
24. SA 550 Related Parties
25. SA 560 Subsequent Events
26. SA 570 Going Concern
27. SA 580 Written Representations
28. SA 600 Using the work of Another Auditor
29. SA 610 Using the work of an Internal Auditor
30. SA 620 Using the work of an Auditor’s Expert
31. SA 700 Forming an Opinion and Reporting on Financial Statements
32. SA 701 Communicating Key Audit Matters in the Independent' Auditors Report
33. SA 705 Modification to the Opinion in the Independent Auditor's Report
34. SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s
Report
35. SA 106 Comparative Information – Corresponding Figures and Comparative Financial Statements
36. SA 720 The Auditor’s Responsibilities in Relation to Other Information
37. SQC 1 Quality Control for firms that perform Audits and Reviews of Historical Financial Information,
Other Assurance and Related Services engagements
38. MCQ'S Multiple Choice Questions on SA's for Exam Practice
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Author Details
G. Sekar is a Chartered Accountant in practice for the last 30 years.
Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals.
Member- Central Council of ICAI- 2013-16 & 2016-19
Chairman - Direct Taxes Committee of ICAI - 2014
Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB) - It is worthy to note that he is the First Indian to be part of the CAG.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax
Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their "150 years
of Income Tax in India" Celebrations, for his contribution
and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels
& Print Media Programmes
5. Writer of Articles of Professional Interest in Journals like Taxmann, Financial Express, Current
Tax Reporter, Business Line, etc.
6. Speaker in Seminar, Workshops and Programmes conducted by ICAI, its Branches, Study Circles,
Chambers of Commerce, Income Tax & C & AG Officers
Training Institutes, National academy of Direct Taxes (Ministry of Finance), Tamil Nadu State
Judicial Academy, etc.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and
other Professional and Management Institutions, for CA Intermediate /IPCC and CA Final Level,
for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books-for Finance and Legal Professionals, Corporate Taxpayers, Banks,
Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes - (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS - (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax-A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards ((CDS)
(h) Handbook for The insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals - GST Manual, GST Self Learning,
GST Ready Reckoner
9. Author of Books for CA Students - Authored about 27 Books covering the entire curriculum
of CA Course. Shree Guru Kripa's Institute of Management is the First and Only Educational
Institution in India to accomplish this feat.
B. Saravana Prasath is a graduate in Commerce and a Fellow Member of the Institute of Chartered Accountants of India. He secured Fourth Rank in the Madras University in his Graduation Examinations.
He did his Chartered Accountancy Articleship training under the tutorship of Shri G. Sekar FCA.
He secured the First Rank in the Chartered Accountancy Final Examinations, securing 76% in the aggregate. He also secured the Third Rank in the Intermediate Examinations and Tenth Rank in the Foundation Examinations.
His academic performance includes 99% in CA Final Accounting Paper and 96% in CA Intermediate Auditing Paper.
1. Practicing Chartered Accountant for the past 16 years.
2. Areas of specialization include Accounting Standards, Accounting Systems, Cost Accounting,
Management Decision Making, Direct and Indirect Taxation, Government Accounting and
Systems Audit.
3. Faculty Member on Cost Accounting and Financial Management for CA IPC/Inter and
Advanced Management Accounting for CA Final at the SIRC of ICAI and its Branches.
4. Visiting Faculty on various subjects at the Regional Training Institute of the C&AG, and Income
Tax Department, Chennai, Shree Guru Kripa's Institute of Management, and Professional
Training Institutions.
5. Co-Author of Books for CA Students - Authored about 25 books covering the entire curriculum
of CA Course, Shree Guru Kripa's Institute of Management is the First and Only Educational
Institution in India to accomplish this feat.
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Author | G. Sekar, B. Saravana Prasath |
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Edition | 19th Edn, July 2020 |
For | for Nov 2020 exam |
HSN | 49011010 |
ISBN | 9789389564914 |
Language | English |
Pages | 360 + Content |
Publisher | Commercial |