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
Explore this topic
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.
Browse the library
Latest Audit & Assurance articles
AUDIT
SRS 4400 Agreed-Upon Procedures: AUP vs Audit, Scope, Reporting and Practical Examples
A practical guide to SRS 4400 explaining when agreed-upon procedures are appropriate, how AUP differs from an audit or review, how to define procedures, and how factual findings should be reported.
AUDIT
CARO 2020 Clause 3(i): PPE Records, Physical Verification, Title Deeds and Revaluation Audit Checklist
A practical auditor’s guide to CARO 2020 Clause 3(i), covering PPE and intangible-asset records, physical verification, title deeds, revaluation, benami-property proceedings and working-paper checks.
AUDIT
SA 402 Type 1 vs Type 2 Reports: How Auditors Should Review Outsourced Service Controls
A practical SA 402 guide to auditing outsourced finance processes, understanding Type 1 vs Type 2 service-auditor reports, complementary controls, period gaps and subservice organisations.
AUDIT
SA 701 Key Audit Matters: How Auditors Identify, Select and Draft KAMs
A practical SA 701 guide to identifying significant-auditor-attention matters, selecting KAMs, drafting the report section, and avoiding reporting mistakes.
AUDIT
Section 138 Internal Audit Applicability: Rule 13 Thresholds for Public and Private Companies
A practical guide to Section 138 and Rule 13 internal-audit applicability, including thresholds for listed, unlisted public and private companies, peak-borrowing tests, who can be appointed and the Board’s compliance steps.
AUDIT
SA 805 (Revised): How to Audit a Single Financial Statement or Specific Account
A practical SA 805 (Revised) guide for auditors covering engagement acceptance, financial reporting framework, materiality, interrelated balances, audit procedures and reporting on a single financial statement or specific account.
AUDIT
SA 810 (Revised): How to Report on Summary Financial Statements
A practical SA 810 (Revised) guide covering engagement acceptance, applied criteria, reconciliation to audited financial statements, opinion wording, modified reports, comparatives and reporting controls.
AUDIT
SA 710 Comparative Information: Corresponding Figures vs Comparative Financial Statements and Audit Reporting
A practical guide to SA 710 covering corresponding figures, comparative financial statements, audit procedures, predecessor auditors, unaudited comparatives and reporting consequences.
AUDIT
Qualified, Adverse or Disclaimer? Modified Audit Opinions Under SA 705 Explained
A practical guide to choosing between qualified, adverse and disclaimer opinions under SA 705, with a clear misstatement-versus-evidence and pervasiveness decision framework.
AUDIT
SA 706 (Revised): Emphasis of Matter vs Other Matter in the Auditor’s Report
A practical SA 706 guide to choosing between Emphasis of Matter and Other Matter paragraphs, including opinion modifications, KAM interaction, going concern and audit-report drafting.
AUDIT
SA 260 Communication With Those Charged With Governance: What Auditors Must Communicate and When
A practical SA 260 guide with a communication matrix, audit-stage timeline, listed-entity independence requirements, worked example and documentation checklist.
AUDIT
SA 265 Internal Control Deficiencies: How Auditors Evaluate and Communicate Findings
A practical SA 265 guide to identifying internal-control deficiencies, assessing significance, deciding who should receive the finding, drafting the written communication and handling repeat issues.
Using this collection
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.
