Important Questions of Audit for CA IPCC May 2015

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 Important Questions of Audit for CA IPCC May 2015

 

Basics of Auditing & Internal Control   

  • Audit Programme
  • Inherent limitations of Audit and IC
  • Audit Procedures
  • Internal Check & Internal Audit
  • Pre- Conditions for Audit (SA210)
     Important Questions Of Audit For CA IPCC
    Important Questions Of Audit For CA IPCC
  • Examination in Depth
  • Cut off procedures
  • Letter of Weaknesses (SA265)
  • FAA (AS1)
  • Prior Period Items (AS4)
  • Changes in AccountingEstimatesandAccountingPolicies(AS5)
  • IndependenceofAuditors
  •  MethodstoobtainAuditEvidence
  •   ProfessionalScepticism(SA240)

Vouching&Verification

  • Common Points  of  Vouching  with special emphasis on:
  1. Rent paid
  2. Credit Sales
  • Common Points of Verification with special emphasis on:
  1. Plant and Machinery,Buildings
  2. Dividends paid
  3.  Trademarks

EDP Audit                                                          

  • CAATs
  • Audit Trail

Company Audit I,II & CARO

  • Disqualifications for Auditors
  • Casual Vacancy of Auditors
  • Removal of auditors
  • Points of propriety nature – Section 227(IA)
  • Auditors lien
  • DRS –Section 217(2AA)
  • Audit of Interest out of Capital
  • Applicability of CARO,2003 and clause 1,2,3,4,5,6,7,8,9,10,13,16,17,18,20,21
  • CostAuditu/s233B

AuditReport

  • EOM,OM Para
  • Qualified, Adverse, Disclaimer

GovernmentAudit

  • Propriety Audit/ EEE Audit
  • Audit of Stocks and Stores
  • COPU
  • Supplementary audit

Accounting Standards

  • AS14,5,7,9,10,12,16,28and29

Standards on Auditing

  • SA 210, 220, 230, 240 315, 320,

330,505,530,540,550,560,570,

580,610,620,700,705,706

 

Special Audit

  • Common Points of Special Audit with special emphasis on:
    • Audit of Hotels
    • Audit of Publishers

Audit of Hire Purchase Companies

 You must also download :- AUDIT PAPER – RTP, MOCK TEST, SUGGESTIVE ANSWER, PAST YEAR PAPER

 

Credit :- CA Jatin Bansal , Chandigarh      

 

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