STAT AUDIT DOMAIN #ca #domains #foundation #inter

in order to get audit domain in any firm during articleship prepare for the following parts :
questions are majorly asked from this parts :

SA 200 Series - General Principles and Responsibilities

SA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

SA 210 - Agreeing the Terms of Audit Engagements

SA 220 - Quality Control for an Audit of Financial Statements

SA 230 - Audit Documentation

SA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

SA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements

SA 260 - Communication with Those Charged with Governance

SA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

SA 500 Series - Audit Evidence

SA 500 – Audit Evidence

SA 510 - Initial Audit Engagements -Opening Balances

SA 520 - Analytical Procedures

SA 700 Series - Audit

SA 700 Series - Audit Conclusions and Reporting

SA 700 - Forming an Opinion and Reporting on Financial Statements

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

SA 315

SA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment

SA 320

SA 320 - Materiality in Planning and Performing an Audit

Factors affecting materiality

Relationship between materiality and audit risk

CARO 2020

CARO 2020 - Companies (Auditor's Report) Order, 2020

Issued by: Ministry of Corporate Affairs

Under: Companies Act, 2013

CARO 2020 requires the auditor to report on specific matters in addition to the main audit report.

Important Areas Covered:

Property, Plant & Equipment

Inventory and working capital

Loans and investments

Deposits

Statutory dues (GST, PF, etc.)

Fraud reporting

Internal audit system

CSR compliance
Accounting standards :

AS 2 Valuation of Inventories
AS 4 Contingencies and Events Occurring After the Balance Sheet Date

AS 9 Revenue Recognition
AS 11 The Effects of Changes in Foreign Exchange Rates

AS 13 Accounting for Investments

AS 16 Borrowing Costs
AS 18 Related Party Disclosures

AS 19 Leases

AS 28 Impairment of Assets
AS 29 Provisions, Contingent Liabilities and Contingent Assets

And
atlast :
CA Monk Interview Book (For Statutory Audit) ( no promotion )

The popular book you're referring to is generally known as: "CA Monk - Interview Questions & Answers (Statutory Audit)" By CA Monk

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