Content
1. Quality Control and Engagement Standards
2. Professional Ethics
3. Companies (Auditor’s Report) Order, 2016
4. Company Audit
5. Liabilities of Auditors
6. Audit Committee and Corporate Governance
7. The Sarbanes-Oxley Act of 2002
8. Audit of Consolidated Financial Statements
9. Cost Audit
10. Investigation and Due Diligence
11. Internal Audit, Management and Operational Audit
12. Audit of Banks
13. Audit of General Insurance Companies
14. Audit of Co-Operative Societies
15. Audit of Non Banking Financial Companies
16. Audit Under Fiscal Laws
17. Special Audit Assignments
18. Audit of Public Sector Undertakings
19. Audit under Computerised Information System (CIS) Environment
20. Peer Review
About The Author
Vinod Kumar Agarwal, M.Com., F.C.A., A Chartered Accountant devoted to the cause of C.A. Students. He was a merit holder in all the three levels of exams conducted by ICAI (2nd, 4th, and 24th Rank in CA Foundation, CA Intermediate and CA Final respectively). He also has a unique distinction of scoring 99 marks in Accountancy in CA Foundation.
He completed his graduation in 1998, with distinction from Brihan Maharashtra College of Commerce, Pune. In 2000, he completed his M.Com from Pune University with first class. In 2007, he passed Certified Public Accounts (CPA) Examination, USA with 90.25%. He had also appeared for U.P.S.C., examination and twice got the interview call but could not make into final selection list. However, the experience and knowledge gained while preparing for UPSC helped him to broaden his outlook and proved very useful for teaching CA students. He has also passed Diploma in Business Finance conducted by ICFAI, Hydrabad. In 2006, he passed Derivative Module conducted by National Stock Exchange with 81.25%. Currently, he is providing guidance to C.A. students to meet the challenges of tough examination conducted by ICAI. Within a short span of eight years, he has guided over 20,000 students to face the examinations confidently. In the opinion of the students, he is one of the best teachers for Accounts & Financial Management.
CA Aarti Lahoti (M.com, A.C.A) Stood 24th in CA Final All India Merit-List in November 2008 examination Completed her articleship for the prestigious mulit-national firm Deloitte Haskins & Sells. Audit experience in different industries such as information technology, manufacturing, ITCS, which gave her practical understanding of business world.
Uses lots of practical examples in her teaching Secured First Prize for paper presented on AS-22,”Accounting for Taxes on Income” at the 2nd National convention for C.A. students at Pune orgainsed by ICAI. She is a devoted faculty of A.S. Foundation, India’s Largest CA Training Academy.She undertakes regulars tests for students and personally evaluates their performance which is very effective.