AUDIT

Advances - Types & Mode of Creation of Security

Assurance Engagements & Engagement Standards

Audit Disclosures for Corporate Social Responsibility (CSR)

Audit Disclosures for Crypto Currency or Virtual Currency

Audit Procedures for PPE — Existence, Completeness, Valuation, Rights

Audit Risk and its Components (ROMM, Inherent, Control & Detection Risk)

Audit of Cash and Cash Equivalents

Audit of Depreciation and Amortisation

Audit of Different Types of Entities - General Approach

Audit of Employee Benefits Expenses

Audit of Intangible Assets

Audit of Inventories — Existence, Completeness, Rights & Valuation

Audit of Loans and Advances, GST ITC and Promoter Loans Disclosure

Audit of Local Bodies

Audit of Non-Government Organisations (NGOs)

Audit of Other Expenses

Audit of Other Income — Interest, Dividend, Investment Gains

Audit of Provisions and Contingent Liabilities

Audit of Purchases - Special Considerations and Procedures

Audit of Purchases — Occurrence Testing

Audit of Revenue — Sale of Products and Services

Audit of Trade Payables and Disclosure

Automated Environment - Categories of IT Controls

Automated Environment - Features, Risks and Controls

Bank Audit - Audit of Advances

Bank Audit - Audit of Expenses, Operating Expenses & Provisions

Bank Audit - Evaluation of Internal Control over Advances

Bank Audit - Income Recognition and Reversal

Bank Audit - Income from Investments

Bank Audit - Types of Banks & RBI's Role

Bank Audit Approach & Control Environment

Bank Audit Reports & Engagement Team Discussions

Bank Auditor - Appointment, Remuneration & Reporting

CARO 2020 - Applicability, Exemptions and Selected Clauses (PPE, Inventory, Loans)

CARO 2020 - Cash Losses, Auditor Resignation, Going Concern & CSR (Clauses xvii-xxi)

CARO 2020 - Clauses on Loans, Investments, Deposits & Cost Records

CARO 2020 - IPO, Fraud, Nidhi & Related Party (Clauses x-xiii)

CARO 2020 - Internal Audit, Non-cash & RBI Registration (Clauses xiv-xvi)

CARO 2020 - Statutory Dues, Income Tax & Loans/Borrowings (Clauses vii-ix)

Capital Work-in-Progress (CWIP) — Ageing & Completion Disclosure

Computation of Drawing Power (DP)

Conducting Bank Audit - Initial Considerations & Risk Management

Data Analytics & CAATs in Audit

Government Audit - Audit of Commercial Accounts and Stores/Inventories

Government Audit - Audit of Receipts

Government Audit - C&AG: Appointment, Removal, Duties & Powers

Government Audit - Expenditure Audit (Rules, Sanctions, Propriety, Provision)

Government Audit - Framework, CFI and Definitions

Independence of Auditors - Mind and Appearance

Internal Control System (ICS) - Definition, Benefits, Limitations & Components

Internal Financial Controls (IFC) and ICFR - Companies Act Reporting

Manual vs Automated Elements in Internal Control

Methods of Evaluation of Internal Control (Narrative Record, Checklist, ICQ, Flowchart) & Testing of Controls

Professional Ethics - Fundamental Principles

Property, Plant and Equipment — Elements of Cost

Prudential Norms - NPA Classification & Provisioning

Qualities of an Auditor & Professional Skepticism (SA 200)

Role of C&AG under Companies Act, 2013 - Section 143(5), (6), (7)

SA 200 – Inherent Limitations and Benefits of Audit

SA 200 – Meaning, Objectives & Scope of Audit

SA 210 – Agreeing Terms of Audit Engagements

SA 300 - Planning an Audit of Financial Statements

SA 315 - Identifying and Assessing ROMM through Understanding the Entity and Its Environment

SA 320 - Materiality in Planning and Performing an Audit

SA 330 - The Auditor's Responses to Assessed Risks

SA 450 - Evaluation of Misstatements Identified During Audit

SA 500 - Audit Evidence (Nature, Sufficiency, Appropriateness, Procedures)

SA 501 - Audit Evidence: Specific Considerations (Inventory, Litigation & Claims, Segment Information)

SA 505 - External Confirmations

SA 510 - Initial Audit Engagements - Opening Balances

SA 520 - Analytical Procedures

SA 530 - Audit Sampling

SA 550 - Related Parties

SA 560 - Subsequent Events

SA 570 - Going Concern

SA 580 - Written Representations

SA 600 and Branch Audit

SA 610 - Using Direct Assistance of Internal Auditors

SA 610 - Using the Work of Internal Auditors

SA 700 - Forming an Opinion and Reporting on Financial Statements

SA 701 - Communicating Key Audit Matters in the Independent Auditor's Report

SA 705 - Modifications to the Opinion in the Independent Auditor's Report

SA 706 - Emphasis of Matter and Other Matter Paragraphs

SA 710 - Comparative Information: Corresponding Figures & Comparative FS

Schedule III Disclosures — Benami Property, Struck-off Companies, Ratios

Section 143(1) - Duty of Auditor to Inquire

Section 143(12) - Reporting of Frauds

Section 143(3) - Matters to be Reported in Audit Report

Threats to Independence and Safeguards

Trade Receivables - Ageing Schedule Disclosure