Taxmann students' guide to auditing standards : AAS/SAPs / by D. S. Rawat

Basic principles governing an audit Objective and scope of the audit of financial statement Documentation Auditor's responsibility to consider fraud and Error in an audit of financial statement Audit evidance Risk assessments and internal control Relying upon the work of an internal auditor Audit planning Using the work of an expert Using the work of another auditor Representation by management Responsibility of joint auditors Audit materiality Analytical Procedures Audit sampling Going concern Quality control for audit work Audit of accounting estimates Subsequent events Knowledge of the business Consideration of laws and regulations in an audit of financial statements Initial engagement:opening balancing Related parties Audit considerations relating to entities using service organizations Comparatives Terms of audit engagement Communication of audit matters with those charged with governance The auditors report on financial statements Auditing in computer information system environment External confirmation Statement on peer review Compendium of questions based on various AAS