AdvAnced Auditing & ProfessionAl ethics

AdvAnced Auditing & ProfessionAl ethics These Notes has been prepared by CA ATUL AGARWAL (AIR 1 CA FINAL) from ICAI Material. These cover Chapter 1, 2, 3 and 6 of ICAI Study Material with weightage of approx. 35 Marks in the exams. Author scored Ever-Highest Marks (83) in Auditing in CA Final. Join us at following links for any guidance and notes:- Telegram Channel air1ca Youtube Atul Agarwal Facebook/ Instagram/ Linkedin 14atul15 In case of any query/ doubt/ suggestion, students can contact us at following:- Email Mobile 9024119090 Best Radhe Radhe!! CA FINAL STANDARDS ON Auditing (Relevant for MAY 2020 & NOV 2020 examination) STANDARDS ON Auditing BY CA ATUL AGARWAL AIR 1 CA FINAL Page 1 Chapter 1 Standards on Auditing Basic Concepts 1. Standard collectively known as Engagements Standards issued by Auditing & Assurance Standards Board (AASB) Standard on Auditing (SAs) to be applied in audit of historical Financial Information Standard on Review Engagements (SREs) to be applied in review of historical Financial Information Standard on Assurance Engagements (SAEs) to be applied in assurance engagements dealing with matters other than historical Financial Inform

22 SA 530 Audit Sampling 23 SA 540 Auditing Accounting Estimates, Including Fair Value AE, and Related Disclosures ... 33 SA 705 Modifications to the Opinion in the Independent Auditor’s Report ... Any revised or special terms of engagement c) A recent change in …

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