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 560 Subsequent Events: What the Auditor Must Do Before and After Signing the Report
How SA 560 splits the auditor's duty into three periods, the procedures required up to the report date, what to do when facts emerge after signing or after issue, and a dated worked example.
AUDIT
Audit of Cash and Bank Balances: Practical Procedures, Evidence and Year-End Checklist
A practical guide to auditing cash and bank balances, covering completeness, cash counts, bank evidence, reconciliations, cut-off, fixed deposits, restrictions and year-end documentation.
AUDIT
IFC vs IFCFR Under Companies Act: Section 134, Section 143(3)(i) and Audit Checklist
A practical guide to the difference between IFC and IFCFR under the Companies Act, including directors' responsibility, auditor reporting, design vs operating effectiveness, examples and an IFCFR checklist.
AUDIT
SA 505 External Confirmations: How to Control Requests and Handle Non-Responses
How SA 505 expects auditors to run confirmations: control of requests, management refusals, electronic and oral replies, alternative procedures for non-responses, exceptions and the four conditions for negative confirmations.
AUDIT
How to Attend a Stock Count Under SA 501 and Trace It to the Final Inventory Listing
A practical SA 501 guide to attending physical inventory counts: planning, test counts in both directions, cut-off, counts on other dates, third-party stock and CARO 2020 physical verification reporting.
AUDIT
What the Companies Act Requires from Your Accounting Software's Audit Trail
What Rule 3(1) of the Companies (Accounts) Rules and Rule 11(g) require for accounting software audit trails, which companies and records are covered, and how to prepare for the auditor's report.
AUDIT
How to Design, Select and Evaluate an Audit Sample Under SA 530 With Worked Examples
How SA 530 expects auditors to define a population, size and select a sample, deal with untestable items and anomalies, and project and evaluate misstatements, with worked figures.
AUDIT
Audit Engagement Letter Under SA 210: What It Should Contain and When to Revise It
A practical guide to SA 210 audit engagement letters covering preconditions, mandatory terms, management responsibilities, recurring audits, scope limitations and a CA firm checklist.
AUDIT
Internal Financial Controls (IFC) in India: Practical Guide to RCM, Testing and Audit Readiness
A practical guide to internal financial controls with reference to financial statements, including risk-control matrices, design and operating-effectiveness testing, documentation and the difference from internal audit.
AUDIT
SA 320 Audit Materiality: How to Set Overall and Performance Materiality With Worked Numbers
SA 320 materiality explained with paragraph references: choosing a benchmark and percentage, setting performance and specific materiality, revising it, and how SA 450 treats misstatements.
AUDIT
Management Representation Letter Under SA 580: What Auditors Should Obtain and Why It Is Not Enough on Its Own
SA 580 explained for auditors: who signs the representation letter, the representations always required, those other SAs add, dating rules, and what to do when representations are doubtful or refused.
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.
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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.
