47 guides
CA SAMAAJ KNOWLEDGE LIBRARY
Audit & Assurance Articles, Standards & Reporting Guides
Explore audit planning, evidence, documentation, reporting, controls and specialised assurance work through practice-focused guides.
78Relevant guidesPublished collection
6Topic guidesCarefully organised
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Professional subtopic guides
11 guides
Statutory Audit
Navigate statutory audit scope, company reporting and CARO responsibilities with focused practice guides.9 guides
Internal Audit
Build an internal audit from risk-based planning through evidence, findings, reporting and follow-up.16 guides
Audit Reporting
Find reporting guidance for external and internal audit conclusions, modifications and required communication.7 guides
Internal Controls & Risk
Connect risk assessment with control design, testing, deficiencies and the resulting audit response.7 guides
Assurance & Review Engagements
Compare engagement objectives, procedures and reporting for assurance, reviews, AUP and compilation work.Start here
Essential Audit & Assurance guides
AUDIT
Audit Evidence Explained: Types, Reliability and Documentation
Audit evidence is the information an auditor uses to reach conclusions and support the audit opinion. This article explains what counts as audit evidence, how sufficiency and appropriateness work, which evidence is usually more reliable, and how Indian audit professionals should document it under ICAI standards.
AUDIT
Audit Working Papers Under SA 230: What to Document and How to Build a Review-Ready File
What SA 230 requires in audit working papers: the experienced-auditor test, identifying characteristics, preparer and reviewer sign-off, a completed receivables example, 60-day assembly and seven-year retention.
AUDIT
SA 700 (Revised): How to Form an Unmodified Opinion and Structure the Auditor’s Report
A practical SA 700 (Revised) guide to forming an unmodified audit opinion, evaluating financial statements as a whole, and checking the structure of the independent auditor’s report.
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Latest Audit & Assurance articles
AUDIT
Engagement Letter, Audit Plan or Representation Letter?
Know which audit document belongs at each stage: SA 210 engagement terms, the SA 300 audit plan, and the SA 580 representation letter, with a worked timeline and file decision test.
AUDIT
Payroll Audit Checklist for Indian Companies: Employee Master, Salary TDS, EPF and Payment Controls
A risk-based payroll audit workflow for Indian companies covering employee-master changes, gross-to-net testing, Tax Year 2026-27 salary TDS, EPF/ECR, ledger-to-bank reconciliation, outsourcing and year-end evidence.
AUDIT
CARO 2020 Clause 3(xvii): How to Compute and Audit Cash Losses
A practical auditor’s guide to CARO 2020 Clause 3(xvii), explaining how cash losses are computed, why operating cash flow is not the answer, and how OCI, restatements and audit qualifications affect reporting.
AUDIT
SQC 1 for CA Firms: Six Quality-Control Elements and a Practical Implementation Checklist
SQC 1 needs evidence that a firm’s controls work. This guide explains the six elements, inspection responsibilities and a completed example of following up a review failure.
AUDIT
ICAI Peer Review vs Quality Review Board (QRB): What CA Firms Need to Know
A practical comparison of ICAI Peer Review and the statutory Quality Review Board (QRB), covering legal basis, scope, certificate relevance, QRB review process and NFRA jurisdiction.
AUDIT
Auditor Resignation Under Companies Act: ADT-3, 30-Day Rule and Casual Vacancy Checklist
A practical guide to statutory auditor resignation under Sections 139 and 140: Form ADT-3, the 30-day filing duty, current penalty, casual-vacancy replacement process and governance checklist.
AUDIT
SAE 3410 Greenhouse Gas Statements: Limited vs Reasonable Assurance and a Practical GHG Assurance Checklist
A practical CA-focused SAE 3410 guide to GHG statement assurance: scope, limited vs reasonable assurance, materiality, emissions data risks, procedures, reporting and a working-file checklist.
AUDIT
Search for Unrecorded Liabilities: A Practical Year-End Payables Completeness Audit Guide
A practical audit guide to searching for unrecorded liabilities using subsequent payments, supplier statements, post-close invoices, unmatched receipts and accrual testing.
AUDIT
SA 800 (Revised): How to Audit Special Purpose Financial Statements
A practical SA 800 (Revised) guide to accepting, planning and reporting on complete special purpose financial statements, including framework acceptability, contract interpretations, materiality and the mandatory Emphasis of Matter alert.
AUDIT
CARO 2020 Clause 3(xvi): How to Audit NBFC, HFC and CIC Registration
A practical CARO 2020 Clause 3(xvi) audit guide covering RBI registration, NBFC/HFC activity, Core Investment Company tests, unregistered CICs, public funds and the group-CIC reporting checklist.
AUDIT
Cost Audit Applicability Under Companies Act: Rule 3 vs Rule 4, Turnover Tests and CRA Timeline
A practical guide to deciding whether a company must maintain cost records and undergo cost audit under the Companies (Cost Records and Audit) Rules, 2014, with regulated/non-regulated turnover tests, exclusions and the CRA-2 to CRA-4 compliance flow.
AUDIT
SA 220 Audit Quality Control: Engagement Partner Responsibilities, Review and Documentation Checklist
A practical SA 220 guide to engagement-level audit quality control covering partner responsibility, ethics and independence, client continuance, team competence, supervision, consultation, engagement quality control review and documentation.
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About Audit & Assurance guidance
The library organises extensive audit guidance by engagement and task. Tax Audit has its own primary home under Income Tax; use that cross-link for 3CA, 3CB and 3CD questions, while this page focuses on audit and assurance standards and execution.
