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All major amendments for May 2017 CA Final Exams in Advance Auditing and Professional Ethics are covered here with detail analysis of the Provisions.Index Standard on Auditing (SA) 610 (Revised) Using the Work of Internal Auditors Standard on Assurance Engagement (SAE) 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus. Amendments Covered: Companies Auditor’s Report Order (CARO), 2016 Guidance Note on Reporting under Section 143(3)(f ) & (h) of Companies Act, 2013 Guidance Note on Reporting of Fraud Under Section 143 (12) of Companies Act, 2013. Guidance Note on Internal Financial Control over Financial Reporting Recent Decisions of Ethical Standards Board Tendering Section 130: Re-opening of accounts on court’s or Tribunal’s orders Section 131: Voluntary revision of financial statements or Board’s report Bibliography #pdf
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