CA Final NotesForAll

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Important Focus Areas for Nov 22 Exams Advanced Auditing & Professional Ethics Company Audit - Sec 139, 140, 141, 143 very much important, 144, 147, 148 CARO 2020 - Applicability, Reporting clauses - 1, 2, 4, 7, 8, 9, 11, 14, 17, 18, 19 & 21 Corporate Governance - Audit committee, Obligations of Senior Management, Material Subsidiary (Regulation 16c & 24), Nomination and Remuneration Committee, Stakeholders Relationship Committee, Risk Management Committee, Management discussion and Analysis, Sexual Harrasment of Women at Workplace, Auditors Certificate Audit of CFS Peer Review and Quality Review Full PE - Schedules full Sub sections 111, 113, 114, 115, Threats, Sec 27 of CA Act, Management Consultancy Services Standards - SQC 1, 210, 250, 265, 299, 315, 450, 501, 510, 540, 550, 560, 570, 600, 610, 700, 701, 705, 710 & 720 Audit Planning & Strategy - TYK Qn 1, 2, 3, 4, 7, 8, 9 Planning is not a discrete phase of an audit but rather a continual & iterative process. Risk Assessment & IC - Audit Risk components, Risk based audit, Internal control limitations, Structure of IC, Risks can arise because of changes in circumstances, Key components to assess and evaluate control environment, CoSo Framework & CoCo Framework Automated Environment - Considerations of automated Environment at each phase of audit cycle, ERM, Standards guidelines & best industry practices, Direct ELCs & Indirect ELCs Audit of Banks - Form & Content of FS, Stages in conducting bank audit, Special Considerations in IT Environment, Risk based Internal Audit of Banks, Compliance with CRR & SLR, Cash bank balances and money at call & short notice, investments, Advances, Provisioning Norms, NPA, Stationery Items and Stamps, Basel III Framework, Contingent Liabilities, Guarantees given on behalf of other constituents, RULE 11 OF AUDIT REPORT (page no 9.50 & 51 of ICAI Study Material), LFAR & Concurrent Audit Audit of Insurance Companies - Section 64VB, Form and Content of FS, Appointment of Auditors, Point B & C in Page 10.16 of Icai SM, Audit of Life Insurance, Point no 13 in Page 10.38 of Icai SM, Verification of Premiums and Claims including Claim register, Unexpired Risk Reserve, Types of Reinsurance Audit of NBFCs - Difference between Banks & NBFCs, Capital requirements, Income recognition norms, Provisioning Norms, Compliance with Caro 2020, Difference between Division II & Division III & Obligations of auditor's to submit reports Audit of PSUs - Objective and Scope of audit of PSUs, Audit of Government companies, Compliance audit, Performance audit, Propriety audit, Propriety elements in Companies Act and Caro 2020 Internal Audit - Reporting as per Standards and applicability under 138 (more important) Due Diligence, Forensic Audit (full) Note: Sole dependency on the same cannot guarantee anything. Credits - shashaank - Aspire CA For more Important Notes, Updates & Amendment Notes join our below Channels👇 ╔╦═••°❀•°:🎁 ✠ 🎁:°•❀°••═╦╗ 🙈ℑoin CA Final Notes 👉 @CA_Final_NotesForAll 🙈Get Group wise Notes 👉 @Group1_CA_Final 👉 @Group2_CA_Final ╚╩═••°❀•°:🎁 ✠ 🎁:°•❀°••═╩╝

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