Contents: 1. Auditing — Nature and Basic Concepts. 2. Preparation for an Audit. 3. Internal Audit and Internal Control. 4. Audit in CIS Environment. 5. Engagement Letter. 6. Management and Operational Audit. 7. Investigations. 8. Other Aspects in Internal Audit. Division II: 9. Appointment and Change of the Auditors. 10. Cost Audit I and II. 11. Auditor's Report. 12. Branch Audit. 13. The Company Audit. 14. Code of Ethics. 15. Liabilities of Auditors. Division III: 16. Internal Audit Checklists. 17. Internal Control Questionnaire. 18. ICAI Guidance Note on Internal Financial Controls over Financial Reporting. Division IV: 19. Other Aspects. Division V: 20. Guidance Notes on Auditing Aspects. 21. Standards on Auditing. 22. Formats under SA. 23. Standards on Quality Control and Assurance Engagements. Division VI: 24. Books of Account, Statutory Registers and Records. 25. Financial Reporting. 26. Gist of Accounting Standards. 27. Fixed Assets. 28. Investments. 29. Current Assets, Loans and Advances. 30. Miscellaneous Expenditure. 31. Share Capital. 32. Reserves and Surplus. 33. Secured Loans, Unsecured Loans and Long Term Provisions. 34. Current Liabilities and Provisions. 35. Contingent Liabilities. 36. Profit and Loss Account.
37. Accounting Treatment for MAT Credit. 38. Expenditure Incurred During Construction Period. 39. Financial Instruments. 40. Accounting for Derivatives, Equity Index and Equity Stock Options. 41. Cash Flow Statement. 42. Construction Contracts. 43. Effects of Changes in Foreign Exchange Rates. 44. Borrowing Costs. 45. Carbon Credits. 46. Segment Reporting. 47. Related Party Disclosures, Borrowings by Companies and Loans to Directors. 48. Lease Accounting. 49. Employee Benefits. 50. Consolidation of Accounts. 51. Accounting for Amalgamations. 52. Disclosures for Loans and Advances Pursuant to Clause 32 of the Listing. Agreement. 53. Reporting under MSMED Act, 2006. 54. Companies (Auditor's Report) Order, 2016 — Checklist and Specimen Reporting for Significant Matters. Division VII: 55. Miscellaneous Internal Audits. 56. Illustrative Audit Programmes. 57. Specimen Charter and Reports. Division VIII: 58. Audit of Banks. 59. Audit of Non-Banking Financial Companies. 60. Audit of Co-operative Societies. 61. Tax Audit. 62. Reporting under section 92E of the Income Tax Act, 1961. Appendices.
