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Augustin Bangalore
Augustin Bangalore

Auditing Risk

NegóciosEconomia e finanças
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INTRODUCTION TO AUDITING BY ADITYA VISHWANATHA ANKITA JAIN SJCC
AAS 1 – BASIC PRINCIPLES GOVERNING AN AUDIT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE AUDIT PROCESS- PHASE I ,[object Object],[object Object],[object Object],[object Object],[object Object]
PHASE II – PLANNING ,[object Object],[object Object]
PHASE II – PLANNING ,[object Object],[object Object],[object Object]
PHASE III – EXECUTION OF AUDIT ,[object Object],[object Object],[object Object]
PHASE III – EXECUTION OF AUDIT ,[object Object],[object Object],[object Object]
PHASE IV - REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object]
COMPLIANCE & SUBSTANTIVE PROCEDURES ,[object Object],[object Object],[object Object],[object Object],[object Object]
DOCUMENTATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AUDIT RISK ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RELATIONSHIP BETWEEN DIFFERENT TYPES OF RISK The shaded areas relate to Detection risk HIGHEST HIGHER MEDIUM LOW HIGHER MEDIUM LOW MEDIUM LOWER MEDIUM LOWER LOWEST HIGH AUDITOR’S ASSESSMENT OF INHERENT RISK MEDIUM HIGH AUDITOR’S ASSESSMENT OF CONTROL RISK
AAS 28- AUDITOR’S REPORT ON FINANCIAL STATEMENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GUIDANCE NOTE ON INDEPENDENCE OF AUDITORS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GUIDANCE NOTE ON 227(3)(e) and (f) of the companies act, 1956 ,[object Object],[object Object],[object Object],[object Object],[object Object]
DIVIDENDS-sec 205 ,[object Object],[object Object],[object Object]
 
[object Object],[object Object],[object Object],[object Object]
QUALIFIED OPINION ,[object Object],[object Object],[object Object],[object Object]
ADVERSE OPINION ,[object Object],[object Object],[object Object],[object Object],[object Object]
DISCLAIMER OF OPINION ,[object Object],[object Object],[object Object],[object Object]
SPECIMEN AUDIT PROGRAMME
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],Ans Refusal to accept appointment in the first AGM implies that no auditor has been appointed at the AGM. Therefore central govt has the power to appoint an auditor u/s 224(3)
Q 3 The company recorded on 31.3.04 a sale of goods to the tune of Rs 10000 to A & Co ltd, a sister concern and recognized a profit of Rs 2500. On April 1,2004 a purchase of the goods of the same description amounting to Rs 10000 from A co was found to be recorded.
[object Object],[object Object],[object Object],[object Object]
Q 4 which of the following will you include for the purpose of calculation u/s 224(1)(B)? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Q 5 A newly set up pvt ltd manufacturing company has incurred the following expenditure during its construction period. It intends to capitalize the expenses. Comment ,[object Object],Expenditure incurred for acquisiton of an asset should be capitalised as a part of the cost of the asset. But if they fail to pruchase the Plant & Machinery it has to be treated as deferred revenue expense and shown under miscellaneous expenses
[object Object],[object Object]
[object Object],[object Object]

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Auditng Ppt(2)

  • 1. INTRODUCTION TO AUDITING BY ADITYA VISHWANATHA ANKITA JAIN SJCC
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  • 13. RELATIONSHIP BETWEEN DIFFERENT TYPES OF RISK The shaded areas relate to Detection risk HIGHEST HIGHER MEDIUM LOW HIGHER MEDIUM LOW MEDIUM LOWER MEDIUM LOWER LOWEST HIGH AUDITOR’S ASSESSMENT OF INHERENT RISK MEDIUM HIGH AUDITOR’S ASSESSMENT OF CONTROL RISK
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  • 26. Q 3 The company recorded on 31.3.04 a sale of goods to the tune of Rs 10000 to A & Co ltd, a sister concern and recognized a profit of Rs 2500. On April 1,2004 a purchase of the goods of the same description amounting to Rs 10000 from A co was found to be recorded.
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