| 14th October 2020 04:37 PM | |
| Arvind Kumar | MLSU 44804 - Auditing Standards Syllabus : Mohanlal Sukhadia University MLSU 44804 - Auditing Standards Syllabus : Mohanlal Sukhadia University Paper 4.4 – Auditing Standards Unit – I Introduction of International Auditing and Assurance Standard Board (IAASB) and auditing standards in India 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. Unit – II SA220: Quality Control for an Audit of Financial Statements. SA230: Audit Documentation. SA240: The Auditor‘s Responsibilities Relating to Fraud in An Audit of Financial Statements. Unit – III SA 299: Responsibility of Joint Auditors. SA315: Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and Its Environment. SA320: Materiality in Planning and Performing an Audit. Unit – IV SA 402: Audit Consideration Relating to an Entity Using a Service Organisation SA500: Audit Evidence. SA 501: Audit Evidence – Specific Considerations for Selected Items. Unit – V SA530: Audit Sampling. SA540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. SA570: Going Concern. Suggested Readings :- Bumb, Manish K. : Auditing, Ashoka Law Pub., Udaipur. Jha, Aruna : Auditing and Assurance, Taxmann, New Delhi. Rawat, D.S. : Auditing Standards,Taxmann, New Delhi. Steven Collings : Interpretation and Application of International Standards on Auditing, Wiley.com., USA. |
