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CA Intermediate Auditing and Assurance Amendments for May 2018

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CA Intermediate (CA IPCC New Course) Auditing and Assurance Amendments for May 2018

One of the most practical-oriented subjects in the CA curriculum, Auditing, is aimed at providing knowledge of the generally accepted auditing procedures. Those students who have a good hold on the principles of Auditing will enjoy an enriching experience during practical training. While striving to master the basics of Auditing, students will also need to apply their knowledge of subjects like Accounting and Corporate Laws in a meaningful manner. 

As far as scoring well in the exams is concerned, the best way to go about is the Amendments released by the ICAI for CA Intermediate students. The AMENDMENTS s for Auditing and Assurance turn out to be extremely useful when it comes to familiarizing you with exam patters. They also do a marvelous job of giving you an idea about the most important Auditing topics for this attempt. 

List of topic-wise inclusion in the syllabus 

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

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

2. List of applicable Engagements and Quality Control Standards on Auditing for May, 2018 Examination

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

  • Guidance Note on Audit of Inventories.
    • Guidance Note on Audit of Debtors, Loans and Advances.
  • Guidance Note on Audit of Investments.
    • Guidance Note on Audit of Cash and Bank Balances.
  • Guidance Note on  Audit of Liabilities.
    • Guidance Note on Audit of Revenue.
    • Guidance Note on Audit of Expenses.
    • 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 May 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 31st October, 2017 will be applicable for May, 2018 Examination

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