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CA Intermediate Amendments in Auditing & Assurance Syllabus for November 2018 Attempt

By Admin |
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Dear student, are you preparing for your CA Intermediate, Nov 2018? In that case, your undisputed attention is solicited!  ICAI has announced the amendments applicable for CA Inter candidates who will give their exam in November this year. Please note that the following amendments are applicable only and only for the students registered under the new course.


C A- List of topic-wise inclusion in the syllabus


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

Statement on Reporting under Section 227(1A) of the Companies Act, 1956 (Section 143(1) of the Companies Act, 2013).


II. List of applicable Engagements and Quality Control Standards on Auditing for November, 2018 Examination


S. No 

SA 

Title of Standard on Auditing

1

SQC 1

Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements

2

SA 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

3

SA 210

Agreeing the Terms of Audit Engagements

4

SA 220

Quality Control for Audit of Financial Statements

5

 SA 230

Audit Documentation

6

SA 240

The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements.

7

SA 250

Consideration of Laws and Regulations in An Audit of Financial Statements

8

SA 260 (Revised)

Communication with Those Charged with Governance

9

SA 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

10

SA 299

Responsibility of Joint Auditors

11

SA 300

Planning an Audit of Financial Statements

12

SA 315

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment

13

SA 320

Materiality in Planning and Performing an Audit

14

SA 330

The Auditor’s Responses to Assessed Risks

15

SA 402

Audit Considerations Relating to an Entity Using a Service Organization

16

SA 450        

Evaluation of Misstatements Identified during the Audits

17

SA 500

Audit Evidence

18

SA 501

Audit Evidence - Specific Considerations for Selected Items

19

SA 505

External Confirmations

20

SA 510

Opening Initial Audit Engagements Balances

21

SA 520

Analytical Procedures

22

SA 530

Audit Sampling

23

SA 540

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

24

SA 550

Related Parties

25

SA 560

Subsequent Events

26

SA 570 (Revised)

Going Concern

27

SA 580

Written Representations

28

 SA 600

Using the Work of Another Auditor

29

SA 610 (Revised)

Using the Work of Internal Auditors

30

SA 620

Using the Work of an Auditor’s Expert

31

SA 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

32

SA 701 (New)

Communicating Key Audit Matters in the Independent Auditor’s Report

33

SA 705 (Revised)

Modifications to the Opinion in the Independent Auditor’s Report

34

SA 706 (Revised)

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

35

SA 710

Comparative Information – Corresponding Figures and Comparative Financial Statements

36

SA 720

The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

III. List of applicable Guidance Notes and other publications for November, 2018 Examination:

1. Guidance Note on Audit of Inventories.

2. Guidance Note on Audit of Debtors, Loans and Advances.

3. Guidance Note on Audit of Investments.

4. Guidance Note on Audit of Cash and Bank Balances.

5. Guidance Note on Audit of Liabilities.

6. Guidance Note on Audit of Revenue.

7. Guidance Note on Audit of Expenses.

8. Guidance Note on Reporting under section 143(3)(f) and (h) of the Companies Act, 2013


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


Students are expected to be updated with the notifications, circulars and other legislative amendments made up to 6 months prior to the examination. The relevant notified Sections of the Companies Act, 2013 and legislative amendments including relevant Notifications / Circulars/ Rules / Guidelines issued by Regulating Authority up to 30th April, 2018 will be applicable for November, 2018 Examination

In case of any queries, syllabus related or otherwise, talk to our CA-Inter academic advisor @ 1800-212-8575 or visit : Syllabus for CA Intermediate Auditing & Assurance .              

 

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