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CA Final Advanced Auditing and Professional Ethics Amendments for May 2018

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A- List of topic-wise inclusion in the syllabus

I. List of applicable Statements and Standards for May, 2018 Examination 

  1. Statement on Reporting under Section 227(1A) of the Companies Act, 1956 (Section 143(1) of the Companies Act, 2013).
  2. Framework for Assurance Engagements.   
  1. II.List of applicable Engagements and Quality Control Standards on Auditing for May, 2018 Examination
  1. III. List of applicable Guidance Notes and other publications for May, 2018 Examination:
  1. Code of Ethics
  2. Guidance Note on Independence of Auditors.
  3. Guidance Note on Audit under Section 44AB of the Income-tax Act.
  4. Guidance Note on Audit of Inventories.
  5. Guidance Note on Audit of Debtors, Loans and Advances.
  6. Guidance Note on Audit of Investments.
  7. Guidance Note on Audit of Cash and Bank Balances.
  8. Guidance Note on Audit of Liabilities.
  9. Guidance Note on Audit of Revenue.
  10. Guidance Note on Audit of Expenses.
  11. Guidance Note on Computer Assisted Audit Techniques (CAATs).
  12. Guidance Note on Audit of Payment of Dividend.
  13. Guidance Note on Audit of Capital and Reserves.
  14. Guidance Note on Audit of Banks.
  15. Guidance Note on Audit of Internal Financial Controls over Financial Reporting.
  16. Guidance Note on Reporting under section 143(3) (f) and (h) of the  Companies Act, 2013.
  17. Guidance Note on Reporting on Fraud under section 143(12) of the  Companies Act, 2013.
  18. Guidance Note on the Companies (Auditor’s Report) Order, 2016.

IV    Applicability of the Companies Act, 2013 and other Legislative Amendments for May 2018 Examination

 Students are expected to be updated with the notifications, circulars and other legislative amendments made upto 6 months prior to the examination. Accordingly, the relevant notified Sections of the Companies Act, 2013 and legislative amendments including relevant Notifications / Circulars / Rules / Guidelines issued  by Regulating  Authority  up to 31st October, 2017 will be applicable for May, 2018 Examination.

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CA Final Amendments for May 2018

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