About Statutory Audit – A Ready Reckoner
| Division I
Appointment of Auditors Chapter 1        Appointment and Removal of Auditors Chapter 2        Management Services and the Auditors Chapter 3        Code of Ethics Chapter 4        Unique Document Identification Number (UDIN) Chapter 5        Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013 Division II Audit of Items of Financial Statements — Ready Reckoner Chapter 6        Books of Accounts and Financial Statements Chapter 7        Consolidation of Financial Statements Chapter 8        Audit Checklist for Share Capital Chapter 9        Audit Checklist for Reserve and Surplus Chapter 10      Audit Checklist for Borrowings Chapter 11      Audit Checklist for Trade Receivables Chapter 12      Audit Checklist for Cash and Cash Equivalents Chapter 13      Audit Checklist for Inventories Chapter 14      Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE) Chapter 15      Audit Checklist for Intangibles Chapter 16      Audit Checklists for Trade Payables and Current Liabilities Chapter 17      Audit Checklists for Loans and Advances and Other Current Assets Chapter 18      Audit Checklists for Provisions and Contingent Liabilities Chapter 19      Audit Checklists for Sale of Products and Rendering of Services Chapter 20      Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc. Chapter 21      Audit Checklists for Purchases Chapter 22      Audit Checklists for Employee Benefits Expenses Chapter 23      Audit Checklists for Depreciation and Amortisation Chapter 24      Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses Chapter 25      Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT) Chapter 26      Statutory Auditors’ Responsibilities in Relation to Fraud in a Company Chapter 27      Materiality in Statutory Audit: Illustrative Case Studies Chapter 28      How to do Risk Assessment and Audit Sampling Division III Schedule III Specimen Format of Financial Statements (AS Based Chapter 29      Specimen Format of Financial Statements under Schedule III for AS compliant companies Chapter 30      Practice Pointer Issues on Accounting Standards Chapter 31      Checklists of Accounting Standards Division IV SA and CARO Checklist Chapter 32      Standards on Auditing (SA) Checklists Chapter 33      Companies (Auditor’s Report) Order, 2020 — Checklist Division V Audit Programme – Audit Compliance Procedures Chapter 34      Business Client Information Checklist Chapter 35      KYC New Client Chapter 36      Illustrative Audit Programmes for Accounting System & Internal Control Chapter 37      Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity Division VI Formats of Engagement and Representation Letters, Reports Chapter 38      Illustrative Formats on Agreeing the Terms of Audit Engagements Chapter 39      Illustrative Format of Representation Letter Chapter 40      Specimen of Management Representation Letter on Statutory Audit (including Audit Trail) Chapter 41      Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement Chapter 42      Illustrative Format on Engagement Letter for a Compilation Engagement Chapter 43      Illustrative Format on Engagement Letter for a Review of Interim Financial Information Chapter 44      Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements Chapter 45      Illustrative Format on Independent Auditor’s Reports on Financial Statements Chapter 46      Illustrative Format on Practitioner’s Report with an Unmodified Opinion Chapter 47      Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs Chapter 48      Illustrative Formats on Auditor’s Reports with Modifications to the Opinion Chapter 49      Illustrative Formats of Auditor’s Report with Modified Opinion Chapter 50      Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements Chapter 51      Illustrative Formats on Auditor’s Reports Relating to Going Concern Chapter 52      Illustrative Formats on Auditor’s Report Relating to Other Information Chapter 53      Illustrative Formats on Practitioners’ Compilation Reports Chapter 54      Illustrative Formats on Review Reports on Interim Financial Information Chapter 55      Illustrative Formats on Practitioners’ Review Reports Chapter 56      Illustrative Formats on Special Purpose Financial Statements Chapter 57      Illustrative Formats on Summary Financial Statements Chapter 58      Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable Chapter 59      Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement Chapter 60      Illustrative Format of an Unmodified Report on a Projection Chapter 61      Illustrative Formats on Service Organization’s Assertions Chapter 62      Illustrative Formats on Modified Service Auditor’s Assurance Reports Chapter 63     Illustrative Formats on Service Auditor’s Assurance Reports Chapter 64     Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix Chapter 65      Confirmation Letter for Struck Off Status to be sent by Company Chapter 66      NOC Communication with predecessor Chapter 67      Eligibility and Independence confirmation to be appointed (or) continue as auditors Division VII Revised Formats of Audit Reports (Including Audit Trail) Chapter 68      Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow Chapter 69      Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow Chapter 70      Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow Chapter 71      Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow Division VIII Specimen Audit Report from Published Results Chapter 72      TCS Annual Report Chapter 73      Infosys Annual Report Division IX Illustrative Audit Paras for Qualification, Adverse, Chapter 74      Qualified Opinion – Illustrative Reporting Comments Chapter 75      Material uncertainty related to Going Concern – Illustrative Reporting Comments Chapter 76      Emphasis of Matter Paragraph – Illustrative Reporting Comments Chapter 77      Other Matter Paragraph – Illustrative Reporting Comments Chapter 78      Key Audit Matters – Illustrative Reporting Comments Chapter 79      Disclaimer Opinion – Illustrative Reporting Comments Chapter 80      Adverse Opinion – Illustrative Reporting Comments Chapter 81      Other Information Paragraph — Illustrative Reporting Comments Chapter 82      Internal Controls over Financial Reporting |
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