CA Final May 2017 Amendments (Audit and COE)
CA Gunjan Shingavi
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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
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