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
Internal Audit vs Statutory Audit in India: Scope, Appointment, Reporting and Practical Differences
Internal audit and statutory audit serve different purposes. This practical guide explains their scope, appointment, reporting lines, independence, frequency and how companies should use both effectively.
AUDIT
Concurrent Audit of Banks: Objectives, Scope and Practical Approach
Concurrent audit of banks is a near real-time control review that helps detect irregularities early, strengthen branch discipline, and improve follow-up on risk-sensitive transactions. This guide explains the RBI framework, practical scope, reporting approach, ICAI ethics points, and examples relevant to Indian CA and finance professionals.
AUDIT
Internal Controls Explained: Components, Examples and Audit Relevance
Internal controls are the policies, procedures, approvals, reviews, system checks, and oversight mechanisms that help an organisation run properly, protect assets, produce reliable records, and reduce error or fraud risk. This article explains what internal controls are, how they work in practice, where they can fail, and why they matter in Indian audit and company-law context.
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
CARO Explained: Purpose, Applicability and Reporting Areas
Understand when CARO applies, which companies are exempt and what auditors must report. A worked borrowing example explains why a short rise above the limit can matter even when the year-end balance is lower.
AUDIT
Internal Audit Explained: Objectives, Process and Practical Value
See how internal audit moves from a business risk to evidence, findings and corrective action, with a completed duplicate-payment example and Indian legal context.
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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.
