STANDARDS ON INTERNAL AUDIT - An Overview By CA R.
Author : jane-oiler | Published Date : 2025-06-23
Description: STANDARDS ON INTERNAL AUDIT An Overview By CA R A Sharma Jaipur FCA DISA Mobile No 93511 45820 e mail rasharmacarediffmailcom 26Feb24 Jaipur Branch of CIRC of ICAI Continouous udating in profession During last 44 years journey
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Transcript:STANDARDS ON INTERNAL AUDIT - An Overview By CA R.:
STANDARDS ON INTERNAL AUDIT - An Overview By CA R. A. Sharma, Jaipur FCA, DISA Mobile No. 93511 45820 e mail: rasharma.ca@rediffmail.com 26-Feb-24 Jaipur Branch of CIRC of ICAI Continouous udating in profession During last 44 years journey as professional: Companies Act 1956 and 2013 Tax Audit, VAT Audit, GST Audit Rajasthan Sales Tax –Rajasthan Vat Act-GST Law Accounting and Auditing Standards Code of conduct 1963-2009-2020 Labor Laws 26-Feb-24 Jaipur Branch of CIRC of ICAI the Standards----Accounting Standards-Total 27 AS 1, Disclosure of Accounting Policies AS 2, Valuation of Inventories AS 3, Cash Flow Statements AS 4, Contingencies and Events Occurring After the Balance Sheet Date AS 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies AS 7, Construction Contracts AS 9, Revenue Recognition AS 10, Property, Plant and Equipment AS 11, The Effects of Changes in Foreign Exchange Rates AS 12, Accounting for Government Grants AS 13, Accounting for Investments AS 14, Accounting for Amalgamations 26-Feb-24 Jaipur Branch of CIRC of ICAI the Standards…AS …..contd AS 15, Employee Benefits AS 16, Borrowing Costs AS 17, Segment Reporting AS 18, Related Party Disclosures AS 19, Leases AS 20, Earnings Per Share (EPS) AS 21, Consolidated Financial Statements AS 22, Accounting for Taxes on Income AS 23, Accounting for Investments in Associates in Consolidated Financial Statements AS 24, Discontinuing Operations AS 25, Interim Financial Reporting AS 26, Intangible Assets AS 27, Financial Reporting of Interests in Joint Ventures AS 28, Impairment of Assets AS 29, Provisions, Contingent Liabilities and Contingent Assets 26-Feb-24 Jaipur Branch of CIRC of ICAI Auditing Standards- Total 37 General Principles and Responsibilities: SA 200: Overall Objectives of the Independent Auditors & Conduct of Audit in Accordance with Standards on Auditing SA 210: Agreeing the Terms of Audit Engagement SA 220: Quality Control for an Audit of Financial Statements SA 230: Audit Documentation SA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements SA 260: Communications of Audit Matters with Those Charged with Governance SA 265: Communicating Deficiencies in internal controls to TCWG and Management. SA 299: Responsibility of Joint Auditors 26-Feb-24 Jaipur Branch of CIRC of ICAI Auditing Standards…Contd Risk Assessment and Response to Assessed Risk SA 300 : Planning an Audit of Financial Statement SA 315: Identifying and Assessing the Risks of
