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A. Accounting Standards (AS)Refer Pages 2.1 to 2.29 B. Statements on Accounting
C. Revised/New Standards on Auditing (SAs) issued by AASB
D. Statements on Auditing 1. Statement on Auditing Practices. 2. Statement on Qualifications in Auditor’s Report. 3. Statement on CARO 2003. 4. Statement of payments to Auditors for other services. 5. Statement on responsibility of Joint Auditors. E. Guidance Notes
• Guidance Note on Turnover in case of Contractors • Guidance Note on Applicability of Accounting Standard (AS)- 25 to Interim Financial Results • Guidance Note on Remuneration paid to key management personnel – whether a related party transaction • Guidance Note on Applicability of Accounting Standard (AS) – 20, Earnings Per Share • Guidance Note on Terms Used in Financial Statements • Guidance Note on Treatment of Reserves Created on Revaluation of Fixed Asset • Guidance Note on Accrual Basis of Accounting • Guidance Note on Accounting for Depreciation for Companies • Guidance Note on Some Important Issues Arising from the Amendments in Schedule XIV to the Companies Act, 1956 • Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares • Guidance Note on Accounting for Leases • Guidance Note on Accounting for Corporate Dividend Tax • Guidance Note on Accounting for Treatment of Excise Duty • Guidance Note on Accounting for Dot Com Companies • Guidance Note on Accounting for Employee Share Based Payments • Guidance Note on Accounting for State Level Value Added Tax • Guidance Note on Accounting for Fringe Benefits Tax • Guidance Note on Accounting by Schools • Guidance Note on Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income Tax Act, 1961 • Guidance Note on recognition of Revenue by Real Estate Developers • Guidance Note on Accounting on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25 • Guidance Note on Accounting for MODVAT/CENVAT 3. Guidance Notes on Auditing Aspects • Audit of Abridged Financial Statements • Audit of Accounts of Non-Corporate Entities • Audit of Cash and Bank Balances • Audit of Consolidated Financial Statements • Audit of Debtors, Loans & Advances • Audit of Expenses • Audit of Fixed Asset • Audit of Investments • Audit of Liabilities • Audit of Miscellaneous Expenditure (Revised) • Audit of Payment of Dividend • Audit of Revenue • Audit Reports and Certificates for Special Purposes • Audit of Accounts of Liquidators • Auditor’s Report on Revised Accounts of Companies Before Circulation to Shareholders • Capital & Reserves • Certificate on Corporate Governance • Certificate to be issued by the Auditor of a Company Pursuant to Companies (Acceptance of Deposits) Rules, 1973 • Certificate of Documents for Registration of Charges • Computer Assisted Audit Techniques (CAATs) • Duty Cast on the Auditors u/s 45-MA of the Reserve Bank of India Act, 1934 • Independent of Auditors (Revised) • Preparation of Financial Statements on Letterheads and Stationery of Auditors • Provision for Proposed Dividend • Reports of the Audit Report • Revision/Rectification of Financial Statements • Sections 227 (3)(e) and (f) of the Companies Act , 1956 (Revised) • Section 293A of the Companies Act and the Auditor • Special Considerations in the Audit of Small Entities 4 Industry Specific Guidance Notes • Audit of Banks (Revised 2009) edition • Audit of Members of Stock Exchanges (Revised) • Audit of Companies Carrying on General Insurance Business
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