(Inclusive of GST @18%)
Auditing and Assurance classes online by Prof. Vishal Atman also available in pendrive and download options. The paper on Auditing and Assurance is one of the most practical-oriented topics of CA. It helps to understand the concepts and procedures of auditing and acquire the ability to apply them in audit and attestation engagements. The starting few topics cover the auditing concepts, audit strategy and planning, audit documentation and evidence, and the standard-setting process. It also discusses audit sampling, the audit of items of financial statements, analytical procedures, risk assessment, and control. The paper extensively deals with audits in an automated environment, audit reports, and companies and banks' audits. ICAI itself advises students to integrate the knowledge acquired in accounting and corporate laws with that of auditing.