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
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