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 450: How Auditors Should Evaluate Uncorrected Misstatements
A practical guide to SA 450 covering clearly trivial items, factual, judgmental and projected misstatements, communication, qualitative materiality, prior-period effects and audit documentation.
AUDIT
SA 620: When and How Auditors Should Use an Auditor’s Expert
A practical guide to SA 620 covering when auditors need specialists, how to assess competence and objectivity, scope expert work, evaluate findings and document reliance.
AUDIT
SA 240 Fraud Risk in Audit: Auditor Responsibilities, Red Flags and Practical Procedures
A practical guide to SA 240 covering fraud versus error, management and auditor responsibilities, revenue fraud risk, management override, red flags, audit responses and documentation.
AUDIT
SA 610 (Revised): When and How External Auditors Can Use the Work of Internal Auditors
A practical guide to SA 610 (Revised) explaining when an external auditor may use internal audit work, how to assess objectivity and competence, limits on reliance, direct assistance, re-performance and documentation.
AUDIT
SA 250 Explained: How Auditors Should Deal with Non-Compliance with Laws and Regulations
A practical guide to SA 250 for statutory auditors: understanding the legal framework, distinguishing direct-effect laws from other regulations, responding to suspected non-compliance, communicating findings and documenting conclusions.
AUDIT
Writing an Internal Audit Report Under SIA 370: A Practical Structure From Scope to Action Plan
What ICAI's SIA 370 requires in an internal audit report, and how to write findings management will act on: condition, criteria, cause, risk and action, with a worked example and rating scale.
AUDIT
How to Plan an Internal Audit: Risk-Based Scope, Audit Universe and Work Programme
A practical guide to planning an internal audit, from understanding the business and building an audit universe to defining objectives, scope, resources and a usable audit programme.
AUDIT
SA 550 Related Parties: Audit Procedures, Risk Assessment and Practical Checklist
A practical guide to auditing related parties under SA 550, covering risk assessment, undisclosed relationships, non-routine transactions, arm's-length assertions, audit responses and documentation.
AUDIT
Internal Audit Documentation: Practical Working Paper Guide for Indian Auditors
A practical guide to internal audit documentation covering working-paper structure, evidence, sampling trails, exceptions, review and a worked vendor-master example.
AUDIT
SA 510 Opening Balances: A Practical First-Year Audit Guide
A practical guide to auditing opening balances under SA 510, including first-year audit procedures, account-specific evidence, predecessor-report issues, common mistakes and a working-paper checklist.
AUDIT
SA 402 Explained: How to Audit an Entity Using a Service Organisation
A practical SA 402 guide for auditors covering outsourced processes, user controls, Type 1 and Type 2 reports, evidence gaps, documentation and a payroll example.
AUDIT
SA 520 Analytical Procedures: How to Build Expectations, Investigate Variances and Document Audit Evidence
A practical guide to SA 520 covering substantive analytical procedures, data reliability, precise expectations, investigation thresholds, variance follow-up and final analytical review.
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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.
