# Bharat’s Statutory Audit — A Ready Reckoner by CA. Kamal Garg | | | --- | | About Statutory Audit - A Ready Reckoner | | | | Division I

**Appointment of Auditors**

**Chapter 1** Appointment and Removal of Auditors

**Chapter 2** Management Services and the Auditors

**Chapter 3** Code of Ethics

**Chapter 4** Unique Document Identification Number (UDIN)

**Chapter 5** Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013

Division II

**Audit of Items of Financial Statements — Ready Reckoner**

**Chapter 6** Books of Accounts and Financial Statements

**Chapter 7** Consolidation of Financial Statements

**Chapter 8** Audit Checklist for Share Capital

**Chapter 9** Audit Checklist for Reserve and Surplus

**Chapter 10** Audit Checklist for Borrowings

**Chapter 11** Audit Checklist for Trade Receivables

**Chapter 12** Audit Checklist for Cash and Cash Equivalents

**Chapter 13** Audit Checklist for Inventories

**Chapter 14** Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)

**Chapter 15** Audit Checklist for Intangibles

**Chapter 16** Audit Checklists for Trade Payables and Current Liabilities

**Chapter 17** Audit Checklists for Loans and Advances and Other Current Assets

**Chapter 18** Audit Checklists for Provisions and Contingent Liabilities

**Chapter 19** Audit Checklists for Sale of Products and Rendering of Services

**Chapter 20** Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc.

**Chapter 21** Audit Checklists for Purchases

**Chapter 22** Audit Checklists for Employee Benefits Expenses

**Chapter 23** Audit Checklists for Depreciation and Amortisation

**Chapter 24** Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses

**Chapter 25** Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT)

**Chapter 26** Statutory Auditors’ Responsibilities in Relation to Fraud in a Company

**Chapter 27** Materiality in Statutory Audit: Illustrative Case Studies

**Chapter 28** How to do Risk Assessment and Audit Sampling

Division III

**Schedule III Specimen Format of Financial Statements (AS Based**

**Chapter 29** Specimen Format of Financial Statements under Schedule III for AS compliant companies

**Chapter 30** Practice Pointer Issues on Accounting Standards

**Chapter 31** Checklists of Accounting Standards

Division IV

**SA and CARO Checklist**

**Chapter 32** Standards on Auditing (SA) Checklists

**Chapter 33** Companies (Auditor's Report) Order, 2020 — Checklist

Division V

**Audit Programme** **–** **Audit Compliance Procedures**

**Chapter 34** Business Client Information Checklist

**Chapter 35** KYC New Client

**Chapter 36** Illustrative Audit Programmes for Accounting System & Internal Control

**Chapter 37** Illustrative list of Questions to Evaluate Entity Level Controls Considering Nature of Business, Size of Operation and Organisational Structure of the Entity

Division VI

**Formats of Engagement and Representation Letters, Reports**

**Chapter 38** Illustrative Formats on Agreeing the Terms of Audit Engagements

**Chapter 39** Illustrative Format of Representation Letter

**Chapter 40** Specimen of Management Representation Letter on Statutory Audit (including Audit Trail)

**Chapter 41** Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement

**Chapter 42** Illustrative Format on Engagement Letter for a Compilation Engagement

**Chapter 43** Illustrative Format on Engagement Letter for a Review of Interim Financial Information

**Chapter 44** Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements

**Chapter 45** Illustrative Format on Independent Auditor’s Reports on Financial Statements

**Chapter 46** Illustrative Format on Practitioner’s Report with an Unmodified Opinion

**Chapter 47** Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs

**Chapter 48** Illustrative Formats on Auditor’s Reports with Modifications to the Opinion

**Chapter 49** Illustrative Formats of Auditor’s Report with Modified Opinion

**Chapter 50** Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements

**Chapter 51** Illustrative Formats on Auditor’s Reports Relating to Going Concern

**Chapter 52** Illustrative Formats on Auditor’s Report Relating to Other Information

**Chapter 53** Illustrative Formats on Practitioners’ Compilation Reports

**Chapter 54** Illustrative Formats on Review Reports on Interim Financial Information

**Chapter 55** Illustrative Formats on Practitioners’ Review Reports

**Chapter 56** Illustrative Formats on Special Purpose Financial Statements

**Chapter 57** Illustrative Formats on Summary Financial Statements

**Chapter 58** Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable

**Chapter 59** Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement

**Chapter 60** Illustrative Format of an Unmodified Report on a Projection

**Chapter 61** Illustrative Formats on Service Organization’s Assertions

**Chapter 62** Illustrative Formats on Modified Service Auditor’s Assurance Reports

**Chapter 63** Illustrative Formats on Service Auditor’s Assurance Reports

**Chapter 64** Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix

**Chapter 65** Confirmation Letter for Struck Off Status to be sent by Company

**Chapter 66** NOC Communication with predecessor

**Chapter 67** Eligibility and Independence confirmation to be appointed (or) continue as auditors

Division VII

**Revised Formats of Audit Reports (Including Audit Trail)**

**Chapter 68** Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow

**Chapter 69** Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow

**Chapter 70** Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow

**Chapter 71** Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow

Division VIII

**Specimen Audit Report from Published Results**

**Chapter 72** TCS Annual Report

**Chapter 73** Infosys Annual Report

Division IX

**Illustrative Audit Paras for Qualification, Adverse,
Disclaimer, KAM, EOM, OM Matters**

**Chapter 74** Qualified Opinion – Illustrative Reporting Comments

**Chapter 75** Material uncertainty related to Going Concern – Illustrative Reporting Comments

**Chapter 76** Emphasis of Matter Paragraph – Illustrative Reporting Comments

**Chapter 77** Other Matter Paragraph – Illustrative Reporting Comments

**Chapter 78** Key Audit Matters – Illustrative Reporting Comments

**Chapter 79** Disclaimer Opinion – Illustrative Reporting Comments

**Chapter 80** Adverse Opinion – Illustrative Reporting Comments

**Chapter 81** Other Information Paragraph — Illustrative Reporting Comments

**Chapter 82** Internal Controls over Financial Reporting | ## Details - **Price:** 1446.0 INR - **Vendor:** Bharat Law House - **Tags:** Professional Books ## Variants | Variant | Price | Available | |---------|-------|-----------| | Default Title | 1446.00 INR | In stock | ## Images - Bharat’s Statutory Audit — A Ready Reckoner by CA. Kamal Garg - BuyTestSeries.in --- > Source: [BuyTestSeries.in](https://buytestseries.in/products/bharat-s-statutory-audit-a-ready-reckoner-by-ca-kamal-garg) > Updated: 2026-10-24