Download CA IPCC Audit Notes. Hey Guys we are back with new notes for you at CA IPCC level. Here is Notes for Auditing and assurance for CA IPCC group two. These notes are prepared for revising the whole syllabus in a very short time period. The author has used various charts and mnemonics to remember the whole concept till the entrance of student at examination hall so that he/she will not forget any concept due to exam pressure.
Here is the example of Mnemonics used by the author for easy remembrance of various definitions.
The above Mnemonics are used to learn the Definition of Auditing. The definition of Auditing is given as below:
“Auditing is a systematic & independent examination of accounting and other underlying data and information to give an opinion in the audit report.”
Further to understand the depth of the concept author has used various charts in the required sections/topics of the notes. For example to make us understand the meaning of Independent authoe has used the below mentioned chart in his notes:
After above chart author has clearly elaborates the meaning of all of the above as given below:
- Self Interest – Presence of financial interest (including too much dependence on audit fees);
- Advocacy – Promoting client’s objectives/ interests, .g. dealing in shares of Auditee Company;
- Familiarity – Relationship with clients (e.g. long association, accepting gifts, relative at senior post, etc.);
- Intimidation – deterring auditors’ activities (e.g. replacements)
- Self-Review – Combination of (2) to (4) if happened in past.
So we should sum up and crux of all of the above is these notes includes:
- Short Notes
- Various examples
- Key to revise notes easily
To download the above file Click below on the link
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