| Guidance Notes on Auditing Aspects |
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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 |
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