Standard of Auditing - CA Final - For Nov. 2016 Exams

                 SpiraaTM A COMPLETE GUIDE FOR ADVANCED AUDITING (CA FINAL)                                  SpiraaTM A Complete Guide For ADVANCED AUDITING (CA FINAL) By C.A. SUMIT AGGARWAL Foreword by C.A. AMARJIT CHOPRA                  Copyright © 2014 SUMIT KUMAR AGGARWAL (All right Reserved) - Printed at                  Dedicated to All CA Students & My Family                  Fellow Member ICAI                                   “Spiraa Publishing Inc.” 8                 [As per ICAI 1. 2. 3. 4. 7. 8. 9. 10.                  11. 12. 13. 14. 16. 17. 18. 19. 20. Professional Ethics 10                  CA (Final) May 2016 No. 1(a) (c) (d) 2(a) 4 4 (c) 4 (d)4 3(a) 4 4                  (c) 4 (d) 4 4(a) 4 4 (c) 4 (d)4 (a) 4 4 12                  (c) (d)4 6(a) 4 4 (c) 4 (d) 4 7 (a) (c) 13                  (d) (e) 14                 STUDY PLAN – KEY TO EFFECTIVE LEARNING Audit Report                  Professional Ethics. 16                  Audit Report Happy Reading and Best Wishes! 17                                   19                 No.ChapterM11N11M12N12M13N13M14N14TotalAvg. Note 29229.2 88222.2 988474.7 8393.9 821321.3 8202 79333.3 8121.2 88494.9 414.1 202 (NBFC) 181.8 494.9 8222.2 9888494.9 272.7 888444.4 88.0 232.3 16716.7                 Contents at a Glance INDEXPage 7 - 8 ChapterPart - 1 GUIDANCE NOTE ChapterPart - 2 ENVIROMENT ChapterPart - 3 7                  8 9 AUDIT REPORT ChapterPart - 4 Chapter ChapterPart - 6 ChapterPart - 7 ChapterPart - 8 Contents at a Glance22                 GTD AGMIC AOIFI AOAIOC AONIR AOPIT APLLP ARAudit ReportMD ARPMF MOA MR MRL BM BOD BOLTNA NEAT NFRA CAATNI CEO CFNTE CFOOLRT OM CGOP OPC CLBOR CN CoPM COPPR CoRPRB CRPU DRROC DRR DTA DTL EOM FV FA FRF TB GC GIC GM GOI GTC                 AUDITING AND ASSURANCE STANDARDS SA No. Title of the StandardPage 1-99 200-299 300-499 Chapter- 11.2                  600-699 700-799 800-899Specialised areas 2000- 2699 3000- 3699 4000- 4699Standard on Related Services (SRSs) 1.3Chapter- 1                  SQC 1 QUALITY CONTROL FOR FIRMS THAT PERFORM AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION AND OTHER ASSURANCE AND RELATED SERVICES ENGAGEMENTS. (W.E.F. IST APRIL’ 2009) 2.3. Independence Chapter- 11.4                  2.7 Monitoring Chapter- 1                  SA 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH STANDARDS ON AUDITING (W.E.F. 1ST APRIL’ 2010) Chapter- 11.6                  2.6 Misstatement 1.7Chapter- 1                  Chapter- 11.8                  No.Refer Point Ans Ans 1.9Chapter- 1                  Ans PM8 Ans Ans Chapter- 11.10                  Ans SA 210AGREEING THE TERMS OF AUDIT ENGAGEMENTS (W.E.F. 1ST APRIL' 2010) 1.11Chapter- 1                  6. Acceptance of change in Engagement Terms Chapter- 11.12                  1.13Chapter- 1                  ICAI, Chapter- 11.14                  No.Refer Point PM PM89 Chapter- 1                  SA 220QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTS (W.E.F. 1ST APRIL' 2010) Chapter- 11.16                  4. Monitoring SA 230AUDIT DOCUMENTATION (W.E.F. 1ST APRIL' 2009) 1. Scope of this SA 1.17Chapter- 1                  Chapter- 11.18                  No.Refer Point Ans SA 240THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS (W.E.F. 1ST APRIL' 2009) 1.19Chapter- 1                  7.1 Chapter- 11.20                  1.21Chapter- 1                  Chapter- 11.22                  No.Refer Point PM PM N99 N99 PM 1.23Chapter- 1                  Ans PM Ans PM Ans Chapter- 11.24                  7PM Ans 8PM Chapter- 1                  Ans 9PM Ans Chapter- 11.26                  CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (W.E.F. 1ST APRIL' 2009) 1. Scope of this SA