 Section 32: Application for Enlistment, etc.

 Section 33: Postponement, cancellation of the enlistment certificate

 Section 34: Unauthorized audit practice

 Section 35: Auditor’s report and opinion

 Section 36: Serious irregularities

 Section 37: Auditor’s independence in case of observance of responsibilities

 Section 38: Conflict of Interest

 Section 39: Public interest-related observation in cooperation with professional

accountancy institute

 Section 45: Monitoring of financial statements and annual reports

 Section 46: Review of audit practice of the auditors of public interest entity

 Section 48: Offence and punishment, etc.

 Section 49: Investigation of complaints, etc.

 Section 50: Administrative fine for violation of orders etc.

Important ISAs

 700 Series (700, 701, 705, 706, 710 and 720)

 500 Series (mainly 540, 550, 560, 570 and 580)

 300 Series (300, 315, 320, 330)

 200 Series (mainly 210, 220, 240, 260, 265)

 600 Series (600, 610, 620)

 400 Series (402, 450)

How to answer (solve) a case/ question

The following general guidelines (i.e. steps) may be followed to solve a case:

1. At first read the requirements of the case/ question.

2. Look carefully the wording of the question.