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Breadcrumb LocationHome > TAX > Accounting Professionals > Accounts and Audit > 2nd Edition, 2024
Audit Trail - A Practical Guide
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Audit Trail - A Practical Guide

by Kamal Garg
Edition: 2nd Edition, 2024

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Product Details:

Format: Paperback
Pages: 272 pages
Publisher: Bharat Law House
Language: English
ISBN: 9788197056024
Dimensions: 24 X 3 X 17 CM
Publisher Code: 9788197056024
Date Added: 2024-03-19
Search Category: Textbooks
Jurisdiction: Indian

Overview:

  • Chapter 1 - Introduction                                                                           
  • Chapter 2 - Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) – A conundrum                                                                             
  • Chapter 3 - Audit trail for books of accounts or accounting software     
  • Chapter 4 - Whether appropriateness of audit trail needs to be assessed retrospectively
  • Chapter 5 - Accounting Software - one for books of accounts and another for financial statements     
  • Chapter 6 - Consolidated financial statements                                         
  • Chapter 7 - Using the accounting software which is supported by service providers      
  • Chapter 8 - Internal controls and audit approach for assessing the appropriateness of audit trail           
  • Chapter 9 - Retention of audit trail                                                          
  • Chapter 10 - Audit trail operated throughout the year for all transactions recorded in the software        
  • Chapter 11 - Management’s Responsibility and Directors’ Report
  • Chapter 12 - Written Representations                                                        
  • Chapter 13 - Risk assessment in IT environment                                        
  • Chapter 14 - Standards on Auditing (SA) Checklists                                
  • Chapter 15 - Companies (Auditor's Report) Order, 2020 - Checklist     
  • Chapter 16 - Prominent Case Studies on Audit Trail                                 
  • Appendix 1 - Extracts of relevant sections and rules

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