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
SA 315 Risk Assessment in Audit: How to Identify and Assess Risks of Material Misstatement
A practical SA 315 guide to identifying and assessing risks of material misstatement, understanding relevant controls, mapping risks to assertions and linking the assessment to SA 330 audit responses.
AUDIT
Going Concern Audits Under SA 570 (Revised): From Management's Forecast to the Auditor's Report
A practical SA 570 (Revised) guide for auditors: management's assessment and the twelve-month rule, warning signs, evidence and support letters, a worked refinancing example and the reporting outcomes.
AUDIT
SA 299 Joint Audit: How to Divide Work, Fix Responsibility and Handle Disagreements
A practical Revised SA 299 guide to joint-audit planning, work allocation, individual versus joint responsibility, cross-team coordination and reporting disagreements.
AUDIT
CARO 2020 Clause 3(iii): Loans, Guarantees and Advances Audit Checklist
A practical auditor’s guide to CARO 2020 clause 3(iii), covering loans, advances in the nature of loans, guarantees, security, repayment regularity, 90-day overdues, evergreening and on-demand loans.
AUDIT
Forecast vs Projection Under SAE 3400: How CAs Examine Prospective Financial Information
A practical SAE 3400 guide to the difference between forecasts and projections, how CAs examine assumptions and models, what assurance is provided, and what the final report should communicate.
AUDIT
SA 720 (Revised): How Auditors Should Read and Report on Other Information
A practical SA 720 (Revised) guide to identifying other information, comparing annual-report claims with audited financial statements and audit knowledge, handling material misstatements, and drafting the Other Information section.
AUDIT
SRE 2410 Limited Review: Procedures, Auditor Conclusion and Practical Checklist
A practical SRE 2410 guide to limited reviews of interim financial information, covering review versus audit, inquiries, analytics, reconciliations, misstatements, going concern, representations and reporting.
AUDIT
Reasonable Assurance in Audit: Why SA 200 Does Not Promise Absolute Certainty
A practical SA 200 guide to reasonable assurance, audit risk, professional skepticism, professional judgment, materiality and why an audit opinion is not a guarantee that every misstatement will be found.
AUDIT
SA 600 in India: How a Principal Auditor Should Use the Work of Another Auditor
A practical SA 600 guide for Indian audits covering principal-auditor participation, component-auditor coordination, evidence, documentation and reporting when another auditor’s work is used.
AUDIT
SA 300 Audit Planning: How to Build the Overall Audit Strategy and Detailed Audit Plan
A practical SA 300 guide to building the overall audit strategy and detailed audit plan, linking risks to procedures, allocating resources, planning review and documenting changes.
AUDIT
CARO 2020 Clause 3(vii): Statutory Dues Audit Checklist for Undisputed and Disputed Amounts
A practical CARO 2020 Clause 3(vii) guide for auditing statutory dues: regularity, six-month undisputed arrears, disputed demands, evidence, working papers and common reporting mistakes.
AUDIT
How Auditors Test Accounting Estimates Under SA 540, With a Warranty Provision Worked Example
A paragraph-by-paragraph guide to SA 540 for auditors: understanding the estimate, reviewing last year's outcomes, choosing a response, narrowing a range, significant risks, disclosures and management bias.
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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.
