Statutory Audit – A Ready Reckoner (4th Edition)
- Year of Publication: 2023
- Edition: 4th
- ISBN: 978-81-963631-1-6
- No.of Pages: 1041
‘Statutory Audit – A Ready Reckoner’ for Accounting Standards Compliant Companies is suitably amended to incorporate the requirements of Schedule III (AS compliant) (as amended), CARO, 2020, Companies (Accounts) Amendment Rules, 2021, Companies (Accounts) Second Amendment Rules, 2022 and Companies (Audit and Auditors) Amendment Rules, 2021. This book is equipped with the following features:
1. Appointment and Removal of Auditors
2. Checklist for audit of various items of Financial Statements
3. CARO, 2020 - specimen reporting and checklist
4. Revised format for Audit Reports
5. Specimen Letter of Engagement and Management Representation Letter
6. Specimen communication w.r.t. struck off companies
7. Checklist on various requirements under Standards on Auditing and Accounting Standards
8. KYC documentation for the clients
9. Code of Ethics
10. Practice Pointers on Accounting Standards
11. Specimen format of Financial Statements under Schedule III of the Companies Act and Accounting Standards
12. Audit trail and other matters to be reported by the auditors
13. Illustrative Audit Paras for Qualification, Adverse, Disclaimer, KAM, EOM, OM Matters.
CA. Kamal Garg is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013 and 2020-2021] and Ind- AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.
Besides being a regular guest speaker for IFRS and Management Development Programmes at various forums including ICAI and ICSI, he is also an author of over dozens of book(s) and commentaries on company and commercial laws including Ind AS. He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2023
- Edition: 4th
- ISBN: 978-81-963631-1-6
- No.of Pages: 1041
‘Statutory Audit – A Ready Reckoner’ for Accounting Standards Compliant Companies is suitably amended to incorporate the requirements of Schedule III (AS compliant) (as amended), CARO, 2020, Companies (Accounts) Amendment Rules, 2021, Companies (Accounts) Second Amendment Rules, 2022 and Companies (Audit and Auditors) Amendment Rules, 2021. This book is equipped with the following features:
1. Appointment and Removal of Auditors
2. Checklist for audit of various items of Financial Statements
3. CARO, 2020 - specimen reporting and checklist
4. Revised format for Audit Reports
5. Specimen Letter of Engagement and Management Representation Letter
6. Specimen communication w.r.t. struck off companies
7. Checklist on various requirements under Standards on Auditing and Accounting Standards
8. KYC documentation for the clients
9. Code of Ethics
10. Practice Pointers on Accounting Standards
11. Specimen format of Financial Statements under Schedule III of the Companies Act and Accounting Standards
12. Audit trail and other matters to be reported by the auditors
13. Illustrative Audit Paras for Qualification, Adverse, Disclaimer, KAM, EOM, OM Matters.
CA. Kamal Garg is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013 and 2020-2021] and Ind- AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.
Besides being a regular guest speaker for IFRS and Management Development Programmes at various forums including ICAI and ICSI, he is also an author of over dozens of book(s) and commentaries on company and commercial laws including Ind AS. He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
