CA Inter Audit & Assurance Notes

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AUDITING & ASSURANCE – CHAPTERS

1

FUNDAMENTALS OF AUDIT

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2

NATURE OBJECTIVE & SCOPE OF AUDIT

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3

AUDIT STRATEGY, AUDIT PLANNING & AUDIT PROGRAMME

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4

AUDIT DOCUMENTATION & EVIDENCE

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5

COMPANY AUDIT

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6

AUDIT REPORTING

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7

SOCEITIES AUDIT

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8

FRAUD & RESPONSIBILITIES OF AUDITOR

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9

RISK ASSESSMENT & AUDIT CONTROL

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10

ANALYTICAL PROCEDURES

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11

STANDARDS ON AUDITING

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12

AUDIT IN AUTOMATED ENVIRONMENT

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13

AUDIT OF BANKS

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14

AUDIT SAMPLING

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15A

GOVERNMENT AUDIT

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15B

AUDIT OF DIFFERENT TYPES OF ENTITIES

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16

AUDIT OF ITEMS OF FINANCIAL STATEMENTS

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• Module 1
  • Initial Pages
  • Chapter 1: Nature, Objective and Scope of Audit
  • Chapter 2: Audit Strategy, Audit Planning and Audit Programme
  • Chapter 3: Audit Documentation and Audit Evidence
  • Chapter 4: Risk Assessment and Internal Control
  • Chapter 5: Fraud and Responsibilities of the Auditor in this Regard
  • Chapter 6: Audit in an Automated Environment
  • Chapter 7: Audit Sampling
  • Chapter 8: Analytical Procedures
• Module 2
  • Initial Pages
  • Chapter 9: Audit of Items of Financial Statements
  • Chapter 10: The Company Audit
  • Chapter 11: Audit Report
  • Chapter 12: Audit of Banks
  • Chapter 13: Audit of Diff erent Types of Entities
• Auditing Pronouncements
  • Initial Pages
  • Announcements of the Council
  • Standards
  • SA 200-299
  • SA 300-399
  • SA 500-699
  • SA 700-799