Chapterwise Important Concepts

Chapter Name IMP A Category Concepts OLD / New

Prof Ethics A002 PE 1-PE - Fundamental Principles Both
Prof Ethics A004 PE 1-CA Act -- Sec 2 Both
Prof Ethics A006 PE 2-CA Act -- Sec 6 Both
Prof Ethics A007 PE 2-Sec 7 Both
Prof Ethics A013 PE 3-CA Act 21-- 22G -- Types of Misconduct Both
Prof Ethics A014 PE 3-CA Act 21-- 22G -- Other Misconduct Both
Prof Ethics A018 PE 3-CA Act Sec 27 -- Member in Charge Both
Prof Ethics A021 PE 4-First Schedule Short Cut Both
Prof Ethics A023 PE 4-First Schedule Part I Cl 2 Both
Prof Ethics A024 PE 4-First Schedule Part I Cl 3 Both
Prof Ethics A025 PE 4-First Schedule Part I Cl 4 Both
Prof Ethics A027 PE 5-First Schedule Part I Cl 6 -- Cl Both
Prof Ethics A028 PE 5-First Schedule Part I Cl 6 -- Clarifications Both
Prof Ethics A029 PE 5-First Schedule Part I Cl 6 -- Website Guidelines Both
Prof Ethics A030 PE 5-First Schedule Part I Cl 6 -- Cases Both
Prof Ethics A031 PE 5-First Schedule Part I Cl 7 -- Cl Both
Prof Ethics A032 PE 5-First Schedule Part I Cl 7 -- Write Up Both
Prof Ethics A033 PE 5-First Schedule Part I Cl 7 -- Clarifications Both
Prof Ethics A034 PE 5-First Schedule Part I Cl 7 -- Cases Both
Prof Ethics A035 PE 5-First Schedule Part I Cl 6 & Cl 7 Cases Both
Prof Ethics A036 PE 6-First Schedule Part I Cl 8 Both
Prof Ethics A038 PE 6-First Schedule Part I Cl 10 Both
Prof Ethics A039 PE 6-First Schedule Part I Cl 11 (Part 1) Both
Prof Ethics A040 PE 7-First Schedule Part I Cl 11(Part 2) Both
Prof Ethics A045 PE 7-First Schedule Part III Cl 2 Both
Prof Ethics A046 PE 7-First Schedule Part III Cl 3 Both
Prof Ethics A047 PE 7-First Schedule Part IV Cl 1 Both
Prof Ethics A048 PE 7-First Schedule Part IV Cl 2 Both
Prof Ethics A049 PE 8-Second Schedule Shortcut Both
Prof Ethics A050 PE 8-Second Schedule Part I Cl 1 Both
Prof Ethics A052 PE 8-Second Schedule Part I Cl 3 Both
Prof Ethics A053 PE 8-Second Schedule Part I Cl 4 Both
Prof Ethics A054 PE 9-Second Schedule Part I Cl 5 Both
Prof Ethics A055 PE 9-Second Schedule Part I Cl 6 Both
Prof Ethics A056 PE 9-Second Schedule Part I Cl 7 Both
Prof Ethics A057 PE 9-Second Schedule Part I Cl 8 Both
Prof Ethics A058 PE 9-Second Schedule Part I Cl 9 Both
Prof Ethics A059 PE 9-Second Schedule Part I Cl 10 Both
Prof Ethics A060 PE 9-Second Schedule Part II Cl 1 Both
Prof Ethics A062 PE 9-Second Schedule Part II Cl 3 Both
Prof Ethics A065 PE 9-Council General Guidelines 2008 Both
Prof Ethics A067 Prof Ethics Full Amend-CA's in Teaching Profession Both
Prof Ethics A069 Prof Ethics Full Amend-PE -- Threats Both
Prof Ethics A070 Prof Ethics Full Amend-PE -- Safeguards Both
Prof Ethics A071 Prof Ethics 20 New Cases-20 New Cases in RTP Both
Co Aud A072 Co_Audit_1_Definations-Important Definition Both
Co Aud A075 Co_Audit_Sec_141_Part_1-141 Disqualifications (Includes 144) (Part 1) Both
Co Aud A076 Co_Audit_Sec_141_Part_2-141 Disqualifications (Includes 144) (Part 2) Both
Co Aud A079 Co_Audit_Sec_139_Part_1-139 Appointment Subsequent Auditor Both
Co Aud A080 Co_Audit_Sec_139_Part_1-139 Casual Vacancy Both
Co Aud A081 Co_Audit_Sec_139_Part_2-139 Automatic Reappointment Both
Co Aud A082 Co_Audit_Sec_139_Part_2-139 Reappointment Both
Co Aud A084 Co_Audit_Sec_139_Part_2-139 Rotation of Auditor Both
Co Aud A085 Co_Audit_Sec_140_142-140 Removal of Auditor before Expiry Both
Co Aud A086 Co_Audit_Sec_140_142-140 Removal of Auditor at Expiry Both
Co Aud A087 Co_Audit_Sec_140_142-140 Resignation Both
Co Aud A089 Co_Audit_Sec_143_Part_1-143 Powers & Duties of Auditor (Part 1) Both
Co Aud A090 Co_Audit_Sec_143_Part_2-143 Powers & Duties of Auditor (Part 2) Both
Co Aud A092 Co_Audit_Sec_145_148-146 Attending General Meeting Both
Co Aud A093 Co_Audit_Sec_145_148-147 Penalties Both
Co Aud A094 Co_Audit_Sec_145_148-148 Cost Records & Cost Audit Both
Co Aud A096 CARO-01- Applicability of CARO Both
Co Aud A097 CARO-01- Shortcut to remember CARO Cls Both
Co Aud A104 CARO-02- CARO Cl 7 Both
Co Aud A105 CARO-03- CARO Cl 8 Both
Co Aud A106 CARO-03- CARO Cl 9 Both
Co Aud A107 CARO-03- CARO Cl 10 Both
Co Aud A109 CARO-03- CARO Cl 12 Both
Co Aud A114 CARO-03- Short Notes on CARO Cls Both
Co Aud A117 Co_Audit_Sec_128 / 129 / 130 / 131 / 132 (RTP) / 134 / 138 Both
Co Aud A129 Dividend-PROCESS OF DIVIDEND DECLERATION & DISTRIBUTION (Sec 123) Both
Co Aud A130 Dividend-INTERIM DIVIDEND Both
Co Aud A131 Dividend-SECTION 124 UNPAID DIVIDEND Both
Co Aud A132 Dividend-SECTION 125:-INVESTOR EDUCATION & PROTECTION FUND Both
Co Aud A133 Dividend-SECTION 126: - DIVIDEND IN ABEYANCE Both
Co Aud A135 Dividend-Dividend Distribution out of General Reserves Both
Co Aud A137 Dividend Amends-PART-I TRANSFER OF UNPAID/UNCLAIMED DIVIDEND. Both
Co Aud A138 Dividend Amends-PART-II TRANSFER OF SHARES. Both
Co Aud A139 Dividend Amends-PART-III FUND & RELATED PROCEDURE. Both
Co Aud A140 Dividend Amends-PART-IV REFUND & RELATED PROCEDURE Both
Co Aud A141 Dividend Amends-FORMS UNDER IEPF RULE-2006. Both
Co Aud A142 Dividend Amends-Interim Dividend Amendment Both
Co Aud A143 LLP Audit-SALIENT FEATURES OF LIMITED LIABILITY PARTNERSHIPS (LLP) AUDIT Both
Co Aud A145 LLP Audit-APPOINTMENT OF AUDITOR Both
Co Aud A147 LLP Audit-AUDITOR’S DUTY REGARDING AUDIT OF LLP Both
SA Intro A148 Core Audit Process-Core Audit Process Both
700 A149 SA 700(R)-1-TYPES OF FRF & ITS IMPACT ON AUDIT REPORT Both
700 A151 SA 700(R)-1-BASIC ELEMENTS OF THE AUDITOR REPORT (Part 1) Both
700 A152 SA 700(R)-2-BASIC ELEMENTS OF THE AUDITOR REPORT (Part 2) Both
A159 SA 701-IN WHICH CIRCUMSTANCES, AUDITOR SHOULD THINK/CONSIDER ABOUT KEY AUDIT MATTER
PARAGRAPH?
701 Both
701 A160 SA 701-WHAT DO YOU MEAN BY KEY AUDIT MATTER (KAM) AND HOW TO DETERMINE (KAM?) Both
701 A161 SA 701-HOW TO COMMUNICATE KAM IN AUDIT REPORT? Both
 A164 SA 705-Consequence of an Inability to Obtain Sufficient Appropriate Audit Evidence Due to a Management-
705 Imposed Limitation after the Auditor Has Accepted the Engagement Both
A165 SA 705-Form and Content of the Auditor’s Report When the Opinion is Modified
(In exams express only those areas where there is change)
705 Both
706 A167 SA 706-Emphasis of Matter paragraph (EMP) Both
706 A168 SA 706-Other Matter paragraph Both
710 A170 SA 710-COMPARATIVES & AUDIT PROCEDURES Both
710 A171 SA 710-APPROACHES TOWARDS COMPARATIVES Both
710 A173 SA 710-MISSTATEMENT IN COMPARATIVES Both
720 A175 SA 720-SA 720 Chart Both
600 A177 SA 600-ACCEPTANCE AS PRINCIPAL AUDITOR Both
600 A179 SA 600-CO-ORDINATION BETWEEN AUDITORS Both
600 A180 SA 600-REPORTING CONSIDERATIONS Both
600 A181 SA 600-DIVISION OF RESPONSIBILITY Both
610 A182 SA 610-SCOPE AND OBJECTIVES OF THE INTERNAL AUDIT FUNCTION Both
610 A184 SA 610-USING WORK OF INTERNAL AUDITOR Both
610 A185 SA 610-DIRECT ASSISTANCE Both
A187 SA 610-DIRECT ASSISTENCE FROM INTERNAL AUDITOR IN CASE OF EXTERNAL AUDITOR IN CASE OF EXTERNAL
610 CONFIRMATION PROCEDURES Both
620 A190 SA 620-Factor affecting nature, timing & extent of auditor's procedure & STEP-1 Both
620 A193 SA 620-STEP 4: - AGREEMENT WITH THE AUDITOR EXPERT Both
300 A196 SA 300-PRELIMINARY ENGAGEMENT ACTIVITIES (PEA) Both
300 A197 SA 300-ESTABLISHING THE OVERALL AUDIT STRATEGY Both
300 A198 SA 300-DEVELOP AN AUDIT PLAN Both
300 A201 SA 300- INVOLVEMENT OF KEY ENGAGEMENT TEAM MEMBERS Both
315 A204 SA 315-AUDIT RISK & ITS COMPONENTS Both
315 A205 SA 315-RISK ASSESSMENT PROCEDURE (How to collect information?) Both
A206 SA 315- UNDERSTANDING OF THE ENTITY AND ITS ENVIRONMENT (Which basic information should be
315 collected?) Both
315 A207 SA 315-IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT Both
315 A208 SA 315- RISKS THAT REQUIRE SPECIAL AUDIT CONSIDERATION Both
315.1 A212 Internal Control System CA Final-THE ENTITY’S INTERNAL CONTROL (SA 315) Both
315.1 A213 Internal Control System CA Final- CONTROL ENVIRONMENT (Elements) (SA 315) Both
320 A223 SA 320- BENCHMARKING Both
320 A224 SA 320- FINANCIAL STATEMENT LEVEL V/S SPECIFIC AREA LEVEL Both
320 A225 SA 320-PERFORMANCE MATERIALITY Both
320 A226 SA 320- RELATIONSHIP BETWEEN MATERIALITY & AUDIT RISK Both
320 A227 SA 320- REVISION OF MATERIALITY Both
330 A230 SA 330-TESTS OF CONTROLS Both
330 A231 SA 330- USING AUDIT EVIDENCE OBTAINED IN PREVIOUS AUDITS Both
330 A232 SA 330-EVALUATING THE OPERATING EFFECTIVENESS OF CONTROLS Both
330 A233 SA 330- DESIGNING AND PERFORMING SUBSTANTIVE PROCEDURES Both
330 A234 SA 330-SUBSTANTIVE PROCEDURES RESPONSIVE TO SIGNIFICANT RISKS Both
330 A235 SA 330- EXTERNAL CONFIRMATION AS SUBSTANTIVE PROCEDURES Both
402 A237 SA 402-Case on Outsourcing Both
A238 SA 402-OBTAINING AN UNDERSTANDING OF THE SERVICES PROVIDED BY A SERVICE ORGANISATION
402 INCLUDING INTERNAL CONTROL ( REGULAR AUDIT PROCEDURES ) Both
402 A240 SA 402-FACTORS TO BE CONSIDERED TO UNDERSTAND RELEVANCE OF SERVICES TO FINANICAL REPORTING Both
450 A243 SA 450-MISSTATEMENT & SOURCES Both
450 A245 SA 450-WHAT TO DO WHEN MISSTATEMENTS ARE DETECTED (EVALUATION)? Both
500 A250 SA 500-INSPECTION AND INQUIRY IN DETAIL Both
500 A253 SA 500-USING THE WORK OF MANAGEMENT'S EXPERT Both
501 A255 SA 501-OBJECTIVES AS PER SA 501 Both
501 A256 SA 501-EXISTENCE & CONDITION OF INVENTORY Both
501 A257 SA 501-COUNTING IS CONDUCTED AT A DATE OTHER THAN YEAR END Both
501 A258 SA 501-COUNTING IS IMPRACTICABLE Both
501 A259 SA 501-CUSTODY AND CONTROL OF THIRD PARTY Both
505 A265 SA 505-EXTERNAL CONFIRMATION PROCEDURES Both
505 A270 SA 505-RELIABILITY OF RESPONSES Both
505 A272 SA 505-MANAGEMENT’S REFUSAL TO ALLOW THE AUDITOR TO SEND A CONFIRMATION REQUEST Both
510 A274 SA 510-AUDIT PROCEDURES TO EXAMINE OPENING BALANCES Both
520 A278 SA 520- ANALYTICAL PROCEDURES Both
520 A281 SA 520-APPLICATION/PURPOSE OF ANALYTICAL PROCEDURES Both
520 A283 SA 520-ANALYTICAL PROCEDURES USED AS SUBSTANTIVE TESTS Both
520 A285 SA 520-FACTORS AFFECTING RELIABILITY OF DATA/EXTENT OF RELIANCE ON ANALYTICAL PROCEDURE Both
530 A292 SA 530 - A-SAMPLING RISK AND NON SAMPALING RISK Both
530 A293 SA 530 - A-SAMPLING PROCEESS Both
530 A294 SA 530 - A-SAMPLE DESIGN Both
530 A295 SA 530 - A-SAMPLE SIZE Both
530 A299 SA 530 - B-PERFORMING AUDIT PROCEDURES Both
530 A300 SA 530 - B-NATURE & CAUSE OF DEVIATION Both
540 A310 SA 540 -STEP:1 RISK ASSESMENT PROCEDURE AND RELATED ACTIVITIES Both
540 A314 SA 540 -FACTORS AFFECTING UNCERTAINTY Both
540 A315 SA 540 -EXAMPLES OF HIGH & LOW ESTIMATION UNCERTAINTY Both
550 A325 SA 550-DEFINATION OF RELATED PARTY Both
A329 SA 550-MAINTAINING ALERTNESS FOR RELATED PARTY INFORMATION WHEN REVIEWING RECORDS OF
550 DOCUMENTS Both
A331 SA 550-IDENTIFIED SIGNIFICANT RELATED PARTY TRANSACTIONS OUTSIDE THE ENTITY’S NORMAL COURSE OF
550 BUSINESS Both
560 A333 SA 560-DEFINATION OF SUBSEQUENTS EVENTS Both
A334 SA 560-EVENTS OCCURRING BETWEEN THE DATE OF THE FINANCIAL STATEMENTS AND TE DATE OF THE
560 AUDITOR'S REPORT Both
570 A340 SA 570-STEP:1 EVENTSOR CONDITIONS CREATING SIGNIFICANT DOUBTS OVER GOING CONCERN? Both
570 A341 SA 570-STEP:2 ADDITIONAL AUDIT PROCEDURE WHEN EVENTS OR CONDITIONS ARE IDENTIFIED Both
580 A344 SA 580-WRITTEN REPRESENTATION Both
580 A348 SA 580-DATE OF AND PERIOD(S) COVERED BY WRITTEN REPRESENTATIONS Both
580 A349 SA 580-REQUESTED WRITTEN REPRESENTATIONS NOT PROVIDED Both
580 A350 SA 580-DOUBT AS TO THE RELIABILITY OF WRITTEN REPRESENTATIONS Both
210 A415 SA 210-IS ENGAGEMENT LETTER REQUIRED AT RECURRING AUDITS? Both
210 A416 SA 210-WHAT IF THERE IS CHANGE IN TERMS? Both
220 A417 SA 220-INTRODUCTION Both
A418 SA 220-WHAT DO YOU MEAN BY QUALITY OF AUDIT? WHAT IS FIRM LEVEL QUALITY & ENGAGEMENT LEVEL
220 QUALITY? Both
220 A421 SA 220- ETHICAL REQUIREMENTS & INDEPENDENCE FOR QUALITY? Both
220 A422 SA 220-WHAT ARE ACCEPTANCE & CONTINUANCE PROCEDURES? Both
220 A423 SA 220-REQUIREMENT FOR ENGAGEMENT PERFORMANCE? Both
230 A426 SA 230-WHAT IS AUDIT DOCUMENTATION & WHY WE NEED AUDIT DOCUMENTATION? (A) Both
230 A428 SA 230-WHAT ARE FACTORS AFFECTING FORM, CONTENT & EXTENT OF AUDIT DOCUMENTATION?(A) Both
240 A434 SA 240-WHAT ARE FRAUDS & ITS TYPES? Both
240 A435 SA 240-WHAT ARE FRAUD RISK FACTORS? Both
240 A436 SA 240-EXAMPLES OF CIRCUMSTANCES THAT INDICATE THE POSSIBILITY OF FRAUD: Both
240 A440 SA 240-SITUATION WHEN AUDITOR IS UNABLE TO CONTINUE ENGAGEMENT DUE TO FRAUD? Both
A444 SA 250- WHAT IS RESPONSIBILITY OF AUDITOR WITH RESPECT TO VARIOUS LAWS APPLICABLE TO AN ENTITY? /
250 IS AUDITOR SUPPOSED TO CHECK COMPLIANCE OF EACH AND EVERY LAW? Both
250 A446 SA 250-INDICATORS OF NON - COMPLIANCE? Both
260 A450 SA 260- MATTERS TO BE COMMUNICATED TO TCWG? (A) Both
260 A451 SA 260-2B. COMMUNICAITON RELATED TO KEY AUDIT MATTERS Both
260 A452 SA 260-FACTORS AFFECTING FORM OF COMMUNICATION Both
265 A454 SA 265-DEFINITION OF INTERNAL CONTROL DEFICIENCY Both
265 A455 SA 265-WHAT IS RESPONSIBILITY OF AUDITOR IF HE IDENTIFIES INTERNAL CONTROL DEFICIENCY? Both
265 A456 SA 265-WHAT SHOULD BE CONTENTS OF LETTER EXPLAIN INTERNAL CONTROL DEFICIENCY? Both

265 A457 SA 265-3A. (Desi Theory) WHAT SHOULD BE CONTENTS OF LETTER EXPLAIN INTERNAL CONTROL DEFICIENCY? Both
299 A461 SA 299-RESPONSIBILITY AND CO-ORDINATION AMONG JOINT AUDITORS Both
299 A463 SA 299-AUDIT CONCLUSION AND REPORTING Both
299 A465 SA 299-Objectives Both
299 A466 SA 299-WHAT ARE REPORTING RESPONSIBILITIES OF JOIN AUDITORS? Both
SQC 1 A469 SQC 1-2A Human Resources Both
SQC 1 A471 SQC 1-3B Ethical Requirments Both
SQC 1 A472 SQC 1-Independence Both
SQC 1 A473 SQC 1-Acceptance and Continuance of Client Relationships and Specific Engagements Both
SQC 1 A476 SQC 1-Differencess of Opinion Both
SA Intro A485 Intro to SA-BREAK-UP OF SA Both
SA Intro A490 Intro to SA-AUTHORITY ATTACHED TO THE DOCUMENTS ISSUED BY THE INSTITUTE/MCA Both
SA Intro A492 Intro to SA-APPLICABILITY OF ACCOUNTING STANDARDS TO CHARITABLE AND/OR RELIGIOUS Both
SA Intro A495 Intro to SA-LIST OF SAs Both
Tax Audit A497 Tax Audit I-SECTION 44AB Both
Tax Audit A498 Tax Audit I-COMPUTATION OF SALES / TURNOVER / GROSS RECEIPTS Both
Tax Audit A499 Tax Audit I-QUALIFICATIONS & DISQUALIFICATIONS OF TAX AUDITOR Both
Tax Audit A500 Tax Audit I-CEILING LIMIT OF TAX AUDIT Both
Tax Audit A503 Tax Audit II-FORM 3CD 41 ClS Both
Tax Audit A507 Tax Audit II-Cl 4 Both
Tax Audit A511 Tax Audit II-Cl 8 Both
Tax Audit A515 Tax Audit II-Cl 12 Both
Tax Audit A516 Tax Audit II-Cl 13 Both
Tax Audit A519 Tax Audit II-Cl 16 Both
Tax Audit A520 Tax Audit II-Cl 17 Both
Tax Audit A524 Tax Audit II-Cl 21 Both
Tax Audit A529 Tax Audit II-Cl 26 Both
Tax Audit A531 Tax Audit II-Cl 28 Both
Tax Audit A532 Tax Audit II-Cl 29 Both
Tax Audit A534 Tax Audit II-Cl 31 Both
Tax Audit A539 Tax Audit II-Cl 36 Both
Tax Audit A540 Tax Audit II-Cl 37 Both
Tax Audit A541 Tax Audit II-Cl 38 Both
Tax Audit A542 Tax Audit II-Cl 39 Both
Tax Audit A543 Tax Audit II-Cl 40 Both
Tax Audit A548 Tax Audit II-TAX AUDIT CAN BE REVISED IN FOLLOWING CIRCUMSTANCES Both
Tax Audit A550 Tax Audit Amendment-Tax Audit Amendments (8 New Clauses) Both
Tax Audit A551 GST Audit-GST AUDIT INTRODUCTION Both
Tax Audit A552 GST Audit-TYPES OF AUDIT UNDER GST Both
Tax Audit A553 GST Audit-AUDIT OF ACCOUNTS [SECTION 35(5) READ ALONG WITH SECTION 44(2) AND RULE 80] Both
Tax Audit A554 GST Audit-AUDIT UNDER SECTION 65 Both
Tax Audit A555 GST Audit-SPECIAL AUDIT UNDER SECTION 66 Both
Tax Audit Reconciliations in GSTR 9C & Cases in RTP Both
A557 Corporate Governance-ENUMERATE THE ISSUES ADDRESSED IN THE SEBI (LISTING OBLIGATIONS AND
Aud Comm Corp Gov DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 REGARDING CORPORATE GOVERNANCE Both
Aud Comm Corp Gov A558 Corporate Governance-COMPLIANCE CERTIFICATE Both
Aud Comm Corp Gov A559 Corporate Governance-COMPLIANCE CERTIFICATE BY AUDITOR Both
Aud Comm Corp Gov A561 Corporate Governance-AUDIT COMMITTEE Both
Aud Comm Corp Gov A563 Corporate Governance-SUBSIDIARY Both
Aud Comm Corp Gov A567 Corporate Governance-OBLIGATIONS OF DIRECTOR AND SENIOR MANAGEMENT Both
Aud Comm Corp Gov A568 Corporate Governance-MANAGEMENT DISCUSSION AND ANALYSIS Both
Bank Aud A626 Bank Audit II-COMPLIANCE WITH CRR AND SLR REQUIREMENTS Both
Bank Aud A634 Bank Audit IV-12. 1 ADVANCES Both
Bank Aud A635 Bank Audit V-12. 2 CLASSIFICATION NORMS RELATING TO NPAs Both
Bank Aud A636 Bank Audit V-12. 3 INCOME RECOGNITION ON ADVANCES GRANTED Both
Bank Aud A637 Bank Audit V-12. 4 AUDITOR’S REPORTS IN CASE OF BANK BORROWERS Both
Bank Aud A648 Bank Audit VI-12. 15 DRAWING POWER CALCULATION Both
A650 Bank Audit VII-12. 17 AUDIT PROCEDURES FOR ACCOUNTS FALLING UNDER CDR (CORPORATE DEBT
Bank Aud RESTRUCTURING) Both
Bank Aud A651 Bank Audit VII-12. 18 SALE/ PURCHASE OF NPAS Both
Bank Aud A652 Bank Audit VII-13. 1 INTER-OFFICE ADJUSTMENTS Both
Bank Aud A653 Bank Audit VII-Non Banking Assets in SAtisfaction of Claima Both
Bank Aud A665 Bank Audit VIII-19. 1 CONCURRENT AUDIT SYSTEM IN COMMERCIAL BANKS Both
Bank Aud A667 Bank Audit VIII-19. 3 REPORTING BY CONCURRENT AUDITORS Both
Forensic A668 Forensic Audit I-DEFINITIONS Only New
Forensic A669 Forensic Audit I-AUDIT V/S. FORENSIC ACCOUNTING/FORENSIC AUDIT Only New
Forensic A670 Forensic Audit I- PROCESS OF FORENSIC ACCOUNTING Only New
Forensic A671 Forensic Audit II-FORENSIC AUDIT TECHNIQUES Only New
Forensic A673 Forensic Audit II-RETAINERS / REGULAR WORK / IMPORTANCE OF FORENSIC AUDIT Only New
Forensic A675 Forensic Audit II-AREAS WHERE THERE IS DEMAND OF FORENSIC AUDITOR Only New
Investigation A677 Investigation-INVESTIGATION & HOW IT IS DIFFERENT FROM AUDIT? Both
Investigation A678 Investigation-STEPS IN INVESTIGATION Both
Investigation A679 Investigation-SPECIAL ISSUES IN INVESTIGATIONS Both
Investigation A681 Investigation-INVESTIGATION ON BEHALF OF INCOMING PARTNER Both
Investigation A683 Investigation-INVESTIGATION OF FRAUDS Both
Investigation A684 Investigation-WAYS OF COMMITTING FRAUDS Both
Investigation A685 Investigation-INVESTIGATION OF VARIOUS FRAUDS Both
DD A687 Due Diligence-CLASSIFICATION OF DUE-DILIGENCE Both
DD A688 Due Diligence-FINANCIAL DUE DILIGENCE Both
DD A689 Due Diligence-HIDDEN LIABILITIES AND OVERVALUED ASSETS. Both
DD A692 Due Diligence-CONTENTS OF A DUE DILIGENCE REPORT Both
Auto Env A693 Audit in Automated Env -I-KEY FEATURES OF AN AUTOMATED ENVIRONMENT Only New
Auto Env A697 Audit in Automated Env -I-ASSESSING IT-RELATED RISKS AND CONTROLS Only New
Auto Env A698 Audit in Automated Env -I-GENERAL IT CONTROLS (AS PER SA 315) Only New

A700 Audit in Automated Env -I-APPLICATION SYSTEM ACQUISITION, DEVELOPMENT, AND MAINTENANCE (BUSINESS
Auto Env APPLICATIONS) CONTROLS Only New
Auto Env A702 Audit in Automated Env -I-PROGRAM CHANGE Only New
Auto Env A705 Audit in Automated Env -II-EVALUATING RISKS AND CONTROLS AT ENTITY LEVEL AND PROCESS LEVEL Only New
Auto Env A708 Audit in Automated Env -II-USING RELEVANT ANALYTICAL PROCEDURES AND TESTS USING DATA ANALYTICS Only New
A709 Audit in Automated Env -II-STANDARDS, GUIDELINES AND PROCEDURES USING RELEVANT FRAMEWORKS AND
Auto Env BEST PRACTICES Only New
Peer Rev A713 Peer Review-SCOPE OF REVIEW Both
Peer Rev A714 Peer Review-THE PEER REVIEW PROCESS Both
Peer Rev A719 Peer Review-ELIGIBILITY TO BE A REVIEWER Both
Peer Rev A721 Peer Review-APPROACH OF REVIEWER Both
Qual Rev A725 Quality Review-SCOPE OF QUALITY REVIEW(3) Only New
Qual Rev A728 Quality Review-STAGE-WISE APPROACH OF QUALITY REVIEW PROCESS (6) Only New
Qual Rev A729 Quality Review-INDEPENDENCE AND QUALIFICATIONS OF TECHNICAL REVIEWERS(7) Only New
Qual Rev A731 Quality Review-ON-SITE VISIT AND QUALIFIED ASSISTANT((9) Only New
Qual Rev A732 Quality Review-SELECTION OF AUDIT FIRMS(10) Only New
Qual Rev A734 Quality Review-THE QUALITY REVIEW PROCESS(12) Only New
Qual Rev A736 Quality Review-REPORTING AND OTHER PROCEDURES(14) Only New
Qual Rev A737 Quality Review-TYPE OF REPORT TO BE ISSUED(15) Only New
Qual Rev A739 Quality Review-CONSIDERATION OF THE REPORTS OF THE REVIEW GROUPS(17) Only New
Qual Rev A740 Quality Review-ACTIONS THAT MAY BE RECOMMENDED BY THE QUALITY REVIEW BOARD(18) Only New
PSU A747 PSU-1-FINANCIAL AUDIT Both
PSU A748 PSU-1-COMPLAINCE AUDIT Both
PSU A749 PSU-2-COMPREHENSIVE AUDIT OF PUBLIC ENTERPRISES Both
PSU A750 PSU-2-PROPRIETY AUDIT Both
PSU A751 PSU-2-PERFORMANCE AUDIT Both
PSU A752 PSU-2-PLANNING FOR PERFORMANCE AUDIT Both
PSU A754 PSU-2-ELEMENTS OF PSU AUDIT Both
PSU A755 Addition to PSU-GENERAL PRINCIPLES OF PSU AUDITING Both
PSU A756 Addition to PSU-PRINCIPLES RELATING TO AUDITING PROCESS Both
Liab of Aud A758 Liability of Auditor-CIVIL LIABILITIES UNDER THE COMPANIES ACT Both
Liab of Aud A759 Liability of Auditor-CRIMINAL LIABILITY UNDER THE COMPANIES ACT Both
Liab of Aud A760 Liability of Auditor-LIABILITIES UNDER INCOME TAX ACT 1961 Both
Liab of Aud A761 Liability of Auditor-PROFESSIONAL NEGLIGENCE & INTERNAL CONTROL SYSTEM Both
Liab of Aud A762 Liability of Auditor-Unlawful Acts of Client Both
Liab of Aud A763 Liability of Auditor-2 SETS OF BOOKS BY CLIENT / RESPONSIBILITY OF TAX AUDITOR Both
NBFC A764 NBFC-WHAT IS NBFC? CRITERIA FOR NBFC? HOW IT IS DIFFERENT FROM BANK? Both
NBFC A766 NBFC-CATEGORIES OF NON-BANKING FINANCIAL COMPANY Both
NBFC A767 NBFC-GENERAL AUDIT PROCEDURES Both
NBFC A768 NBFC-AUDIT CHECK-LIST Both
NBFC A769 NBFC-AUDIT CHECK-LIST FOR ASSET FINANCE COMPANY Both
NBFC A770 NBFC-CLASSIFICATION OF FRAUDS (NBFC) Both
M&O Aud A775 Management & Operational Audit-MANAGEMENT AUDIT Both
M&O Aud A777 Management & Operational Audit-NEED & STEPS IN MANAGEMENT AUDIT Both
M&O Aud A778 Management & Operational Audit-MANAGEMENT AUDIT QUESTIONNAIRES Both
M&O Aud A781 Management & Operational Audit-BEHAVIOURAL ASPECTS Both
M&O Aud A782 Management & Operational Audit-OPERATIONAL AUDIT Both
M&O Aud A783 Management & Operational Audit-OBJECTIVES AND SCOPE OF OPERATIONAL AUDIT Both
M&O Aud A784 Management & Operational Audit-NEED FOR OPERATIONAL AUDIT Both
A786 Management & Operational Audit-WHAT IS THE DIFFERENCE BETWEEN OPERATIONAL AUDITING AND
M&O Aud INTERNAL AUDITING? Both
Insurance A789 General Insurance Company Video I-CO-INSURANCE Both
Insurance A790 General Insurance Company Video I-RE-INSURANCE Both
Insurance A791 General Insurance Company Video II-AUDIT OF PREMIUM Both
Insurance A792 General Insurance Company Video II-AUDIT OF COMMISSION Both
Insurance A793 General Insurance Company Video II-AUDIT OF CLAIM Both
Insurance A797 General Insurance Company Video II-UNEXPIRED RISK RESERVE Both
Insurance A798 General Insurance Company Video II-OUTSTANDING PREMIUM & AGENT BALANCES Both
Insurance A802 General Insurance Company Video II-FINAL ACCOUNTS Both
Insurance A804 General Insurance Company Video II-SOLVENCY MARGIN (Sufficiency of assets) Both
Insurance A805 General Insurance Company Video II-TRADE CREDIT INSURNCE Both
Insurance A812 Audit of Insurance Company I-TYPES OF LIFE INSURANCE PRODUCTS Only New
Insurance A820 Audit of Insurance Company II-SPECIAL / PECULIAR AREAS OF AUDIT IN LIFE INSURANCE COMPANIES Only New
Plan Strat Exe A826 Audit Planning, Strategy & Execution-PLANNING - A CONTINUOUS PROCESS Both
A827 Audit Planning, Strategy & Execution-OVERALL AUDIT STRATEGY AND AUDIT PLAN - RESPONSIBILITY OF THE
Plan Strat Exe AUDITOR Both
Risk Asses & IC A833 Risk Assesement & Internal Control-INTERNAL CHECK SYSTEM Both
Risk Asses & IC A838 Risk Assesement & Internal Control-GENERAL STEPS IN THE CONDUCT OF RBA: Both
Consol A840 Consol-CONSOLIDATION UNDER COMPANY ACT 2013 Both
Consol A841 Consol-RESPONSIBILITY OF PARENT Both
Consol A842 Consol-RESPONSIBILITY OF AUDITOR Both
Consol A845 Consol-PERMANENT CONSOLIDATION ADJUSTMENTS Both
Consol A846 Consol-CURRENT PERIOD CONSOLIDATION ADJUSTMENTS Both