Advanced Auditing & Professional Ethics

Study Material relevant for May, 2020 examination onwards

Study Material relevant for May, 2021 examination onwards

Module 1

Initial Pages

Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview

Chapter-2: Audit Planning, Strategy and Execution

Chapter 3: Risk Assessment and Internal Control

Chapter 4: Special Aspects of Auditing in an Automated Environment

Chapter 5: Company Audit

Annexure: Schedule III to The Companies Act, 2013

Chapter 6: Audit Reports

Module 2

Initial Pages

Chapter 7: Audit Committee and Corporate Governance

Chapter 8: Audit of Consolidated Financial Statements

Chapter 9: Audit of Banks

Chapter 10: Audit of Insurance Company

Chapter 11: Audit of Non-Banking Financial Companies

Chapter 12: Audit under Fiscal Laws

Module 3

Initial Pages

Chapter 13: Audit of Public Sector Undertakings

Chapter 14: Liabilities of Auditor

Chapter 15: Internal Audit, Management and Operational Audit

Chapter 16: Due Diligence, Investigation and Forensic Audit

Unit 1: Due Diligence

Unit 2: Investigation

Unit 3: Forensic Audit

Chapter 17: Peer Review and Quality Review

Unit 1: Peer Review

Unit 2: Quality Review

Chapter 18: Professional Ethics

Auditing Pronouncements

Initial Pages

Part I: Auditing and Assurance Standards

Part A

Part B

Part II: Statements

• Module 1

  • Initial Pages
  • Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview
  • Chapter-2: Audit Planning, Strategy and Execution
  • Chapter 3: Risk Assessment and Internal Control
  • Chapter 4: Special Aspects of Auditing in an Automated Environment
  • Chapter 5: Company Audit
    • Annexure: Schedule III to The Companies Act, 2013
  • Chapter 6: Audit Reports

• Module 2

  • Initial Pages
  • Chapter 7: Audit Committee and Corporate Governance
  • Chapter 8: Audit of Consolidated Financial Statements
  • Chapter 9: Audit of Banks
  • Chapter 10: Audit of Insurance Company
  • Chapter 11: Audit of Non-Banking Financial Companies
  • Chapter 12: Audit under Fiscal Laws
    • Unit 1
    • Unit 2

• Module 3

  • Initial Pages
  • Chapter 13: Audit of Public Sector Undertakings
  • Chapter 14: Liabilities of Auditor
  • Chapter 15: Internal Audit, Management and Operational Audit
  • Chapter 16: Due Diligence, Investigation and Forensic Audit
    • Unit 1: Due Diligence
    • Unit 2: Investigation
    • Unit 3: Forensic Audit
  • Chapter 17: Peer Review and Quality Review
    • Unit 1: Peer Review
    • Unit 2: Quality Review
  • Chapter 18: Professional Ethics