Guidance Notes on Auditing & Accounting Aspects - For PCC / IPCC / FINAL - Students

Guidance Notes on Auditing Aspects

o Audit of Abridged Financial Statements

o Audit of Accounts of Non-Corporate Entities (Bank Borrowers)

o Audit of Cash and Bank Balances

o Audit of Consolidated Financial Statements

o Audit of Debtors, Loans and Advances

o Audit of Expenses

o Audit of Fixed Assets

o Audit of Inventories

o Audit of Investments

o Audit of Liabilities

o Audit of Miscellaneous Expenditure (Revised)

o Audit of Payment of Dividend

o Audit of Revenue

o Audit Reports and Certificates for Special Purposes

o Auditing of Accounts of Liquidators

o Capital and Reserves

o Certificate on Corporate Governance (Revised)

o Certificate to be Issued by the Auditor of a Company Pursuant to Companies (Acceptance of Deposits) Rules, 1975

o Certification of Documents for Registration of Charges

o Computer Assisted Audit Techniques (CAATs)

o Duty Cast on the Auditors under Section 45-MA of the Reserve Bank of India Act, 1934

o Independence of Auditors (Revised)

o Preparation of Financial Statements on Letterheads and Stationery of Auditors

o Provision for Proposed Dividend

o Reports in Company Prospectuses (Revised)

o Section 227(3) (e) and (f) of the Companies Act, 1956 (Revised)

o Section 293 A of the Companies Act and the Auditor

o Special Considerations in the Audit of Small Entities

Industry Specific Guidance Notes

§ Audit of Banks (Revised 2009) edition

§ Audit of Accounts of Members of Stock Exchanges (Revised)

§ Audit of Companies Carrying on General Insurance Business

§ Audit of Companies Carrying on Life Insurance Business

List of Guidance Notes on Accounting Aspects

Guidance Note on Applicability of Accounting Standard (AS) 20, Earnings Per Share.
Guidance Note on Remuneration paid to key management personnel - whether a related party transaction.
Guidance Note on Applicability of AS 25 to Interim Financial Results.
Guidance Note on Turnover in case of Contractors.
Guidance Note on Terms Used in Financial Statements
Guidance Note on Treatment of Reserves Created on Revaluation of Fixed Assets
Guarantees & Counter-Guarantees Given by Companies*
Guidance Note on Accrual Basis of Accounting
Guidance Note on Accounting for Depreciation in Companies
Guidance Note on Some Important Issues Arising from the Amendments in Schedule XIV to the Companies Act, 1956
Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares
Guidance Note on Accounting for Leases
Guidance Note on Accounting for Corporate Dividend Tax
Guidance Note on Accounting Treatment for Excise Duty
Guidance Note on Accounting for Investments in the Financial Statements of Mutual Funds*
Guidance Note on Accounting by Dot-Com Companies
Guidance Note on Accounting for Securitisation*
Guidance Note on Accounting for Equity Index and Equity Stock Futures and Options*
Guidance Note on Accounting for Employee Share-based Payments
Guidance Note on Accounting for State-level Value Added Tax
Guidance Note on Accounting for Fringe Benefits Tax
Guidance Note on Accounting by Schools
Guidance Note on Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act, 1961
Guidance Note on Recognition of Revenue by Real Estate Developers
Guidance Note on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25.
Guidance Note on Accounting Treatment for MODVAT/CENVAT

Guidance Notes under revision

Guidance Note on Accounting for Oil and Gas Producing Activities

Guidance Notes marked * above stand withdrawn from the date AS 30, Financial Instruments: Recognition and Measurement, became recommendatory in nature, i.e., 1-4-2009.