CA-IPCC Auditing and Assurance by CA Raj K Agrawal

Course Discontinued

This course is no longer available and has been discontinued

Topic Name	Faculty	Topic Length
Basic Concepts Nature and limitations of Auditing Basic Principles governing an audit Ethical principles and concept of Auditor's Independence Relationship of auditing with other disciplines.	CA Raj K Agrawal
Auditing engagement Audit planning Audit programme Control of quality of audit work Delegation and supervision of audit work.	CA Raj K Agrawal
Documentation Audit working papers Audit files: Permanent and current audit files Ownership and custody of working papers.	CA Raj K Agrawal
Audit evidence Audit procedures for obtaining evidence Sources of evidence Reliability of audit evidence Methods of obtaining audit evidence	CA Raj K Agrawal
Internal Controls Elements of internal control Review and documentation Evaluation of internal control system, Internal control questionnaire Internal control check list Tests of control Application of concept of materiality and audit risk Concept of internal audit. Internal Control and Computerized Environment Approaches to Auditing in Computerized Environment.	CA Raj K Agrawal
Auditing Sampling Types of sampling Test checking Techniques of test checks	CA Raj K Agrawal
Analytical review procedures	CA Raj K Agrawal
Audit of payments General considerations, Wages, Capital expenditure, Other payments and expenses, Petty cash payments, Bank payments, Bank reconciliation	CA Raj K Agrawal
Audit of receipts General considerations, Cash sales, Receipts from debtors, Other Receipts.	CA Raj K Agrawal
Audit of Purchases Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from suppliers.	CA Raj K Agrawal
Audit of Sales Vouching of cash and credit sales, Goods on consignment, Sale on approval basis, Sale under hire-purchase agreement, Returnable containers, Various types of allowances given to customers, Sale returns.	CA Raj K Agrawal
Audit of supplier's ledger and the debtor's ledger	CA Raj K Agrawal
Audit of impersonal ledger	CA Raj K Agrawal
Audit of assets and liabilities	CA Raj K Agrawal
Company Audit Audit of Shares Eligibility Qualifications and Disqualifications of Auditors Appointment of auditors Removal of auditors Remuneration of Auditors Power and duties of auditors Branch audit Joint audit Reporting requirements under the Companies Act, 2013 Other Important Provisions under the Companies Act, 2013 relating to Audit and Auditors	CA Raj K Agrawal
Audit Report Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates	CA Raj K Agrawal
Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies, cooperative societies, and insurance companies)	CA Raj K Agrawal
Features and basic principles of government audit, Local bodies and not-for- profit organizations, Comptroller and Auditor General and its constitutional role.	CA Raj K Agrawal
Standards on Auditing SA 200, SA 230, SA 240, SA 500, SA 610, SA 300, SA 620, SA 600, SA 580, SA 299, SA 320, SA 520, SA 530, SA 540, SA 570, SA 220, SA 560, SA 250, SA 510, SA 550, SA 210, SA 402, SA 700, SA 710, SA 260, SA 265, SA 450, SA 720	CA Raj K Agrawal
Compilation Engagement, Agreed upon Procedure Engagement, Review Engagement	CA Raj K Agrawal

Meet Your Instructor

CA Raj K Agrawal

Chartered Accountant

Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been a consistent school and college topper.He is endowed with the passion of winning as evidenced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.