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Articles by Anurag

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Audit Working Papers - CA IPCC

  Anurag    08 October 2013 at 11:40

Audit Working Papers (M10, N11, M07, and N12) Theme If you havent documented, you havent performed SA 230 Audit Documentation (N08) Utility: Documen

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Posted in Audit  5 comments |   35496 Views

Audit Trail in EDP: Audit CA IPCC

  Anurag    05 October 2013 at 13:17

Audit Trail in EDP (N04) Audit is doable if one can relate one-to-one basis, the original input along with the final output a) In some situations, output is as complete and as detailed as in any manual system. E.g. Detailed calc

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Posted in Audit  3 comments |   24690 Views

Preparation Strategies for Auditing & Assurance - IPCC Paper 6

  Anurag    01 October 2013 at 19:11

Instead of giving you a blanket statement Study hard etc, I though would give you more strategic insights. There is no assurance that the strategy I enumerate would necessarily work for you in the Auditing paper. However given my pas

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Posted in Audit  15 comments |   141417 Views

The CA degree - your trust with your destiny

  Anurag    27 September 2013 at 12:56

"If the tax auditor certifies that these are the heads, the officer has no discretion. The Income tax Officer has to accept the tax audit certificate unless it turns out to be a patently false certificate. W

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Posted in Career  15 comments |   16809 Views

Preparation Strategy for Audit for CA Final

  Anurag    20 September 2013 at 12:21

Advising someone on how to go about preparing for auditing is a tricky affair as I had adopted a very risky strategy.Luckily the gambit worked for me .But the same may not work for you. Actually it all depends on the question paper. Audit would alwa

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Posted in Audit  209 comments |   40695 Views

Case Studies for Company Audit -1 (CA-IPCC)

  Anurag    17 September 2013 at 18:05

At the AGM of ICI Ltd., Mr X was appointed as the statutory auditor. He, however, resigned after 3 months since he wanted to give up practice and join industry. State, how the new auditor will be appointed by ICI Ltd. Specify provisions of Sectio

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Posted in Audit  6 comments |   34941 Views

Five important Standards on Auditing for CA IPCC

  Anurag    17 September 2013 at 18:04

SA 210: Agreeing the Terms of Audit Engagements Scope This S.A deals with the Auditors Responsibility in Agreeing with the Terms of Audit Engagement with Management and See Whether any of the Preconditions of the Management Restricts hi

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Posted in Students  4 comments |   44640 Views

CARO 2003

  Anurag    10 September 2013 at 11:41

Companies (Auditors Report) Order, 2003 (CARO, 2003) All companies including a foreign company as defined u/s 591 Banking companies, insurance companies and Section 25 companies = Exempt Private companies fulfilling certain conditions

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Posted in Audit  9 comments |   118812 Views