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  1. IFRS - IASB update
  2. Customs - Key Features in Budget 2010
  3. Accounting Standard (AS) 01 - Disclosure of Accounting Policies
  4. Accounting Standard (AS) 02 - Valuation of Inventories
  5. Accounting Standard (AS) 03 - Cash Flow Statements
  6. Accounting Standard (AS) 04 - Contingencies and Events Occurring After the Balance Sheet Date
  7. Accounting Standard (AS) 05 - Net Profit or Loss for the Period,Prior Period Items and Changes in Accounting Policies
  8. Accounting Standard (AS) 06 - Depreciation Accounting
  9. Accounting Standard (AS) 07 - Construction Contracts
  10. Accounting Standard (AS) 08 - Accounting for Research and Development
  11. Accounting Standard (AS) 09 - Revenue Recognition
  12. Accounting Standard (AS) 10 - Accounting for Fixed Assets
  13. Accounting Standard (AS) 11 - The Effects of Changes in Foreign Exchange Rates
  14. Accounting Standard (AS) 12 - Accounting for Government Grants
  15. Accounting Standard (AS) 13 - Accounting for Investments
  16. Accounting Standard (AS) 14 - Accounting forAmalgamations
  17. Accounting Standard (AS) 15 - Employee Benefits
  18. Accounting Standard (AS) 16 - Borrowing Costs
  19. Accounting Standard (AS) 17 - Segment Reporting
  20. Accounting Standard (AS) 18 - Related Party Disclosures
  21. Accounting Standard (AS) 19 - Leases
  22. Accounting Standard (AS) 20 - Earnings Per Share
  23. Accounting Standard (AS) 21 - Consolidated Financial Statements
  24. Accounting Standard (AS) 22 Accounting forTaxes on Income
  25. Accounting Standard (AS) 23 Accounting for Investments in Associates in Consolidated Financial Statements
  26. Accounting Standard (AS) 24 Discontinuing Operations
  27. Accounting Standard (AS) 25 - Interim Financial Reporting
  28. Accounting Standard (AS) 26 - Intangible Assets
  29. Auditing & Assurance Standard 01 (AAS-01) Basic Principles Governing an Audit
  30. Accounting Standard (AS) 27 - Financial Reporting of Interests in Joint Ventures
  31. Accounting Standard (AS) 28 - Impairment of Assets
  32. Auditing & Assurance Standard 02 (AAS-02)- Objective and Scope of the Audit of Financial Statements
  33. Auditing & Assurance Standard 03 (AAS-03)- Documentation
  34. Accounting Standard (AS) 29 Provisions, Contingent Liabilities and Contingent Assets
  35. Accounting Standard (AS) 30 Financial Instruments: Recognition and Measurement
  36. Accounting Standard (AS) 31 Financial Instruments: Presentation
  37. Auditing & Assurance Standard 04 (AAS-04)- The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
  38. Auditing & Assurance Standard 05 (AAS-05)- Audit Evidence
  39. Auditing & Assurance Standard 06 (AAS-06)- Risk Assessments and Internal Control
  40. Auditing & Assurance Standard 07 (AAS-07)- Relying upon the Work of an Internal Auditor
  41. Auditing & Assurance Standard 08 (AAS-08)- Audit Planning
  42. Auditing & Assurance Standard 09 (AAS-09) - Using the Work of an Expert
  43. Auditing & Assurance Standard 10 (AAS-10)- Using the Work of Another Auditor
  44. Auditing & Assurance Standard 11 (AAS-11)- Representations by Management
  45. Auditing & Assurance Standard 12 (AAS-12)- Responsibility of Joint Auditors
  46. Auditing & Assurance Standard 13( AAS-13)- Audit Materiality
  47. Auditing & Assurance Standard 14 (AAS-14)- Analytical Procedures
  48. Auditing & Assurance Standard 15 (AAS-15)- Audit Sampling
  49. Auditing & Assurance Standard 16 (AAS-16)- Going Concern
  50. Auditing & Assurance Standard 17 (AAS-17)- Quality Control for Audit Work
  51. Auditing & Assurance Standard 18 (AAS-18)- Audit of Accounting Estimates
  52. Auditing & Assurance Standard 19 (AAS-19) - Subsequent Events
  53. Auditing & Assurance Standard 20 (AAS-20)- Knowledge of the Business
  54. Auditing & Assurance Standard 21 (AAS-21)- Consideration of laws and regulations in an audit of financial statements
  55. Auditing & Assurance Standard 22 (AAS-22)- Initial Engagements - Opening Balances
  56. Auditing & Assurance Standard 23 (AAS-23)- Related Parties
  57. Auditing & Assurance Standard 24 (AAS-24)- Audit Considerations Relating to Entities Using Service Organisations
  58. Auditing & Assurance Standard 25 (AAS-25) - Comparatives
  59. Auditing & Assurance Standard 26 (AAS-26)- Terms of Audit Engagement
  60. Auditing & Assurance Standard 27 (AAS-27)- Communications of Audit Matters with Those Charged with Governance
  61. Auditing & Assurance Standard 28 (AAS-28)- The Auditor’s Report on Financial Statements
  62. Auditing & Assurance Standard 29 (AAS -29) - Auditing in a Computer Information Systems Environment
  63. Auditing & Assurance Standard 30 (AAS-30)- External Confirmations
  64. Auditing & Assurance Standard 31 (AAS-31)- Engagements to Compile Financial Information
  65. Auditing & Assurance Standard 32 (AAS-32)- Engagements to Perform Agreed-upon Procedures regarding Financial Information
  66. Auditing & Assurance Standard 33 (AAS-33)- Engagements to Review Financial Statements
  67. Auditing & Assurance Standard 34 (AAS-34)- Audit Evidence – Additional Considerations For Specific Items
  68. Auditing & Assurance Standard 35 (AAS-35) - The Examination of Prospective Financial Information
  69. Accounting Standard (AS) 32 Financial Instruments: Disclosures
  70. Accounting Standard (AS) 01 - Disclosures of Accounting Policies
  71. Accounting Standard (AS) 02 - Valuation of Inventories
  72. Accounting Standard (AS) 03- Cash Flow Statements
  73. Accounting Standard (AS) 04 Contingencies and Events Occurring After the Balance Sheet
  74. Accounting Standard (AS) 05 - Net Profit or Loss for the Period,Prior Period Items and Changes in Accounting Policies
  75. Accounting Standard (AS) 06 - Depreciation Accounting
  76. Accounting Standard (AS) 07 - Construction Contracts
  77. Accounting Standard (AS) 09 - Revenue Recognition
  78. Accounting Standard (AS) 10 - Accounting for Fixed Assets
  79. Accounting Standard (AS) 11 - The Effects of Changes in Foreign Exchange Rates
  80. Accounting Standard (AS) 12 - Accounting for Government Grants
  81. Accounting Standard (AS) 13 - Accounting for Investments
  82. Accounting Standard (AS) 14 - Accounting forAmalgamations
  83. Accounting Standard (AS) 15 - Employee Benefits
  84. Accounting Standard (AS) 16 - Borrowing Costs
  85. Accounting Standard (AS) 17 - Segment Reporting
  86. Accounting Standard (AS) 18 - Related Party Disclosures
  87. Accounting Standard (AS) 19 - Leases
  88. Accounting Standard (AS) 20 - Earnings Per Share
  89. Accounting Standard (AS) 21 - Consolidated Financial Statements
  90. Accounting Standard (AS) 22 Accounting forTaxes on Income
  91. Accounting Standard (AS) 23 Accounting for Investments in Associates in Consolidated Financial Statements
  92. Accounting Standard (AS) 24 Discontinuing Operations
  93. Accounting Standard (AS) 25 - Interim Financial Reporting
  94. Accounting Standard (AS) 26 - Intangible Assets
  95. Accounting Standard (AS) 27 - Financial Reporting of Interests in Joint Ventures notified by NACAS
  96. Accounting Standard (AS) 28 - Impairment of Assets
  97. Accounting Standard (AS) 29 Provisions, Contingent Liabilities and Contingent Assets
  98. Standard on Auditing-200 (SA-200)- Basic Principles Governing an Audit
  99. Standard on Auditing-200A (SA-200A)- Objective and Scope of the Audit of Financial Statements
  100. Standard on Auditing-200 (SA-200)- (Revised) Overall Objectives of the Independent Auditor and the Conduct of an Audit
  101. Standard on Auditing-210 (SA-210)- (Revised) “Agreeing the Terms of Audit Engagements”
  102. Standard on Auditing-210 (SA-210)- “Terms of Audit Engagements”
  103. Standard on Auditing-220 (SA-220)- "Quality Control for Audit Work"
  104. Standard on Auditing-230 (SA-230)- “Documentation”
  105. Standard on Auditing-240 (SA-240)- The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
  106. Standard on Auditing-250 (SA-250)- “Consideration of Laws and Regulations in an Audit of Financial Statements”
  107. Standard on Auditing-260 (SA-260)- “Communications of Audit Matters with Those Charged with Governance”
  108. Standard on Auditing-299 (SA-299)- “Responsibility of Joint Auditors”
  109. Standard on Auditing-240 (SA-240)- (Revised) "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements"
  110. Standard on Auditing-250 (SA-250)- (Revised) "Consideration of Laws and Regulations in an Audit of Financial Statements"
  111. Standard on Auditing-260 (SA-260)- (Revised) "Communication with Those Charged with Governance"
  112. Standard on Auditing-265 (SA-265)- "Communicating Deficiencies in Internal Control to Those Charged with Governance and Management"
  113. Standard on Auditing-320 (SA-320) - "Audit Materiality"
  114. Standard on Auditing-300 (SA-300) - “Audit Planning”
  115. Standard on Auditing-300 (SA-300)- (Revised) "Planning an Audit of Financial Statements"
  116. Standard on Auditing-320 (SA-320)- (Revised) "Materiality in Planning and Performing an Audit"
  117. Standard on Auditing-310 (SA-310) - “Knowledge of the Business”
  118. Standard on Auditing-315 (SA-315)- "Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment”
  119. Standard on Auditing-330 (SA-330) - “The Auditor’s Responses to Assessed Risks”
  120. Standard on Auditing-400 (SA-400)- "Risk Assessments and Internal Control"
  121. Standard on Auditing-401 (SA-401)- “Auditing in a Computer Information Systems Environment”
  122. Standard on Auditing-402 (SA-402)- “Audit Considerations Relating to Entities Using Service Organisations”
  123. Standard on Auditing-402 (SA-402)- (Revised) "Audit Considerations Relating to an Entity Using a Service Organisation"
  124. Standard on Auditing-450 (SA-450)- “Evaluation of Misstatements Identified during the Audit”
  125. Standard on Auditing-500 (SA-500)- "Audit Evidence"
  126. Standard on Auditing-500 (SA-500)- (Revised) "Audit Evidence"
  127. Standard on Auditing-501 (SA-501)- "Audit Evidence – Additional Considerations for Specific Items"
  128. Standard on Auditing-505 (SA-505)- "External Confirmations"
  129. Standard on Auditing-510 (SA-510)- "Initial Engagements - Opening Balances"
  130. Notional saving of interest – whether to be accounted for
  131. Standard on Auditing-510 (SA-510)- (Revised) "Initial Audit Engagements - Opening Balances"
  132. Standard on Auditing-520 (SA-520)- “Analytical Procedures”
  133. Standard on Auditing-530 (SA-530)- “Audit Sampling”
  134. Standard on Auditing-530 (SA-530)- (Revised) "Audit Sampling"
  135. Standard on Auditing-540 (SA-540)- “Audit of Accounting Estimates”
  136. Standard on Auditing-540 (SA-540)- (Revised) "Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures"
  137. Standard on Auditing-550 (SA-550)- "Related Parties"
  138. Standard on Auditing-560 (SA-560)- (Revised) "Subsequent Event"
  139. Standard on Auditing- 570 (SA-570)- “Audit of Accounting Estimates”
  140. Standard on Auditing-570 (SA-570)- (Revised) "Going Concern"
  141. Standard on Auditing- 580 (SA-580)- “Representations by Management”
  142. Standard on Auditing-580 (SA-580)- (Revised)- "Written Representations"
  143. Standard on Auditing- 600 (SA-600)- "Using the Work of Another Auditor "
  144. Standard on Auditing- 610 (SA-610)- “Relying upon the Work of an Internal Auditor”
  145. Standard on Auditing-610 (SA-610)- (Revised) "Using the Work of Internal Auditors"
  146. Standard on Auditing- 620 (SA-620)- “Using the Work of an Expert”
  147. Standard on Auditing- 700 (SA-700)- “The Auditor’s Report on Financial Statements”
  148. Standard on Auditing- 710 (SA-710)- "Comparatives"
  149. Standard on Auditing- 720 (SA-720)- “The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statement
  150. Standard on Review Engagements (SRE-2400) "Engagements to Review Financial Statements"
  151. SAE 3400 - "The Examination of Prospective Financial Information"
  152. SRS 4400 - “Engagements to Perform Agreed-upon Procedures regarding Financial Information”
  153. SRS 4410 - “Engagements to Compile Financial Information”
  154. Standard on Auditing-501 (SA-501)- (Revised) “Audit Evidence—Specific Considerations for Selected Items”
  155. Standard on Auditing-220 (SA-220)- (Revised) “Quality Control for an Audit of Financial Statements”
  156. Exposure Draft Accounting Standard 34 (Issued 20XX) Financial Reporting in Hyperinflationary Economies
  157. Exposure Draft Accounting Standard (AS) 35 (Issued 20XX) Exploration for and Evaluation of Mineral Resources
  158. Exposure Draft Accounting Standard 37 (Issued 20XX) Investment Property
  159. International Financial Reporting Standard for Small and Medium-sized Entities
  160. Convergence to IFRSs
  161. Preface to the IFRS for SMEs
  162. Objectives of iasb
  163. IFRS Design to apply to General purpose financial statements
  164. The IFRS for SMEs
  165. Authority of the IFRS for SMEs
  166. Organisation of the IFRS for SMEs
  167. Maintenance of the IFRS for SMEs
  168. Section 1 -Small and Medium-sized Entities-Intended scope of this IFRS
  169. Section 1-Small and Medium-sized Entities-Description of small and medium-sized entities
  170. Section 2 -Concepts and Pervasive Principles-Scope of this section
  171. Section 2--Concepts and Pervasive Principles-Objective of financial statements of small and medium-sized
  172. Section 2-Qualitative characteristics of information in financial statements of SME
  173. IFRS-SME -Financial position of entity
  174. IFRS-SME-Performance
  175. Ifrs,sme,recognition of assets,liabilities,income and expenses
  176. IFRS-SME-Measurement of assets, liabilities, income and expenses
  177. IFRS-SME-Recognition in financial statements
  178. IFRS-SME-fair presentation of financial statements,
  179. IFRS-SME-Compliance with the IFRS for SMEs
  180. IFRS-SME-Going concern,Frequency of reporting,Consistency of presentation,Comparative information,Materiality and aggregation
  181. IFRS-SME-Complete set of financial statements,Identification of the financial statements
  182. IFRS-SME-Statement of Financial Position
  183. IFRS-SME-Statement of Comprehensive Income and Income Statement
  184. IFRS-SME-Statement of Changes in Equity and Statement of Income and Retained Earnings
  185. IFRS-SME-Statement of Cash Flows
  186. IFRS-SME-Notes to the Financial Statements
  187. IFRS,SME,Consolidated and Separate Financial Statements
  188. IFRS-SME-Accounting Policies, Estimates and Errors
  189. IFRS-SME-Basic Financial Instruments
  190. IFRS-SME-Other Financial Instruments Issues
  191. IFRS-SME-Inventories
  192. IFRS-SME-Investments in Associates
  193. IFRS-SME-Investments in Joint Ventures
  194. IFRS-SME-Investment Property
  195. IFRS-SME-Property, Plant and Equipment
  196. IFRS-SME-Intangible Assets other than Goodwill
  197. IFRS-SME-Leases
  198. IFRS-SME-Provisions and Contingencies
  199. IFRS-SME-Liabilities and Equity
  200. IFRS Implementation
  201. Iasb & fasb chairmen communicate to the g20 leaders
  202. IASB and FASB Commitment to Memorandum of Understanding quarterly report March 31. 2010
  203. RBI Master Circulars relevant for bank branch audit 2008
  204. Bank branch audit manual 2010
  205. RBI Master Circulars relevant for bank branch audit 2010
  206. Jilani committee recommendations - branch level
  207. GHOSH COMMITTEE RECOMMENDATIONS - Branch Level
  208. LONG FORM AUDIT REPORT (LFAR) - Format
  209. Important Audit Checks
  210. Audit working papers and documentation
  211. Draft Engagement Letter
  212. First Communique to the bank
  213. Bank Audit Program
  214. Management Representation Letter
  215. Draft Audit sampling
  216. Checklist for verification of advances & reporting in LFAR
  217. RBI Master Circulars 2010 related to bank, bank audit and banking business
  218. Standard on Auditing-230 (SA-230)- (Revised) “Audit Documentation”
  219. Standard on Auditing-505 (SA-505)- (Revised) “External Confirmations”
  220. Standard on Auditing-550 (SA-550)- (Revised) “Related Parties”
  221. Standard on Auditing-620 (SA-620)- (Revised) “Using the Work of an Auditor’s Expert"
  222. Standard on Auditing-700 (SA-700)- (Revised) “Forming an Opinion and Reporting on Financial Statements”
  223. Standard on Auditing-705 (SA-705)- “Modifications to the Opinion in the Independent Auditor’s Report”
  224. Standard on Auditing-706 (SA-706)- “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report”
  225. Standard on Auditing-710 (SA-710)- (Revised) “Comparative Information— "Corresponding Figures and Comparative Financial Statements”
  226. 22 Accounting Standard 22 – Accounting for Taxes on Income (Objective) AS 22
  227. Revised Standard on Auditing (SA) 520 - Analytical Procedures
  228. Standard on Auditing (SA) 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  229. Standard on Auditing (SA) 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Sta
  230. Standard on Auditing (SA) 810 Engagements to Report on Summary Financial Statements
  231. Standard on Review Engagements (SRE) 2400 (Revised) Engagements to Review Financial Statements
  232. Introduction of Cost Accounting Standard (CAS) 1 Classification of Cost
  233. Cost Accounting Standard (CAS) 2 Capacity Determination
  234. Cost Accounting Standard (CAS) 3 - Overheads
  235. Cost Accounting Standard (CAS) 4 Average (equalized) Cost of Transportation
  236. Cost accounting standard (cas) 5 Average (equalized) Cost of Transportation
  237. Cost accounting standard (cas-6) 6 Material Cost
  238. Cost Accounting Standard (CAS) 7 Employee Cost
  239. Cost Accounting Standard (CAS) 8 Cost of Utilities
  240. Cost accounting standard (cas 9) 9 on packing material cost
  241. Cost accounting standard (cas-10) 10 on direct expenses
  242. Cost Accounting Standard (CAS) 11 Administrative Overhead
  243. Cost Accounting Standard (CAS) 12 Repair and Maintenance cost
  244. 32 Accounting Standard AS 32 – Financial Instruments: Disclosures AS 32
  245. 31 Accounting Standard 31 Financial Instruments: Presentation - AS 31
  246. 30 Accounting Standard 30 - Financial Instruments: Recognition and Measurment - AS 30
  247. 29 Accounting Standard 29 - Provisions, Contingent Liabilities and Contingent Assets - AS 29
  248. 28 Accounting Standard 28 – Impairment of Assets - AS 28
  249. 27 Accounting Standard 27 - Financial Reporting of Interests in Joint Ventures -
  250. 26 Accounting Standard 26 - Intangible Assets - AS 26