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
CARO 2020 Clause 3(xix): Audit Procedures for Liabilities Due Within One Year
A practical guide to CARO 2020 clause 3(xix), covering the one-year liability population, financial ratios, ageing, cash-flow evidence, post-balance-sheet testing, management plans and audit documentation.
AUDIT
CARO 2020 Clause 3(ix): Borrowing Defaults, Wilful Defaulter and Fund-Utilisation Audit Checklist
A practical audit guide to CARO 2020 Clause 3(ix), covering repayment defaults, wilful-defaulter status, term-loan end use, short-term funds used long term, group funding and pledged securities.
AUDIT
Audit Assertions Explained: How to Map Risks to Procedures Under SA 315
A practical guide to audit assertions under SA 315, with examples showing how occurrence, completeness, cut-off, existence, rights, valuation and disclosure assertions map to audit procedures.
AUDIT
How to Audit Segment Information Under SA 501: Reconciliations, Allocations and Disclosure Testing
A practical guide to auditing segment information under SA 501, covering the reporting framework, management methods, reconciliations, allocations, inter-segment eliminations, analytics and working-paper steps.
AUDIT
CARO 2020 Clause 3(xiv): How to Evaluate the Internal Audit System and Internal Audit Reports
A practical statutory-audit guide to CARO 2020 Clause 3(xiv), covering how to assess whether an internal audit system is commensurate, how internal audit reports should be considered, and where SA 610 fits.
AUDIT
CARO 2020 Clause 3(ii): Inventory Verification and Working Capital Return Reconciliation Checklist
A practical CARO 2020 Clause 3(ii) guide covering inventory physical verification, the 10% class-wise discrepancy test, the ₹5 crore working-capital trigger and quarterly lender-statement reconciliation.
AUDIT
Auditor Fraud Reporting Under Section 143(12): ₹1 Crore Threshold, Timelines and e-Form ADT-4
A practical guide to auditor fraud reporting under Section 143(12) and Rule 13, covering the ₹1 crore threshold, two-day/45-day/15-day timelines, below-threshold reporting, electronic ADT-4 and audit-file documentation.
AUDIT
SRS 4410 Compilation Engagements: What a CA Does, What Management Owns and Why No Assurance Is Given
A practical SRS 4410 (Revised) guide to compilation engagements: when they are useful, how they differ from audit or review, what management remains responsible for, how the practitioner handles misleading information, and what the final report must say.
AUDIT
SRE 2400 (Revised): How to Review Historical Financial Statements When You Are Not the Entity’s Auditor
A practical guide to SRE 2400 (Revised): when the standard applies, how limited assurance differs from audit, what inquiry and analytical procedures should cover, when extra work is required, and how review conclusions are modified.
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.
AUDIT
Auditing Litigation and Claims Under SA 501: Legal Counsel Letters, Procedures and Checklist
A practical SA 501 guide to auditing litigation and claims, covering completeness testing, legal expense review, external counsel letters, non-responses, written representations and audit-file documentation.
AUDIT
SA 315 and SA 330: How to Link Audit Risk Assessment to Audit Procedures
A practical guide to applying SA 315 and SA 330 together: identify and assess audit risks, map them to assertions, decide when to test controls, design substantive procedures, and document a clear risk-to-response trail.
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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.
