Paper 1: Accounting
|AS||1:||Disclosure of Accounting Policies|
|AS||2:||Valuation of Inventories|
|AS||3:||Cash Flow Statements|
|AS||7 :||Construction Contracts (Revised 2002)|
|AS||10 :||Accounting for Fixed Assets|
|AS||13 :||Accounting for Investments|
|AS||14 :||Accounting for Amalgamations|
Paper 5: Advanced Accounting:
AS 5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS 11 : The Effects of Changes in Foreign Exchange Rates (Revised 2003)
AS 12 : Accounting for Government Grants
AS 16 : Borrowing Costs
AS 19 : Leases
AS 20 : Earnings Per Share
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent Assets.
Paper 2: Business Laws, Ethics and Communication
1. The Employees’ Deposit Linked Insurance ( Amendment) Scheme, 2014
2. Employees’ Pension (Amendment) Scheme, 2014
Paper 4: Taxation
Paper 6: Auditing and Assurance
I. Standards on Auditing (SAs)
|S.No||SA||Title of Standard on Auditing|
|1||SA 200||Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing|
|2||SA 210||Agreeing the Terms of Audit Engagements|
|3||SA 220||Quality Control for Audit of Financial Statements|
|4||SA 230||Audit Documentation|
|5||SA 240||The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements|
|6||SA 250||Consideration of Laws and Regulations in An Audit of Financial Statements|
|7||SA 260||Communication with Those Charged with Governance|
|8||SA 265||Communicating Deficiencies in Internal Control to Those Charged with Governance and Management|
|9||SA 299||Responsibility of Joint Auditors|
|10||SA 300||Planning an Audit of Financial Statements|
|11||SA 315||Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment|
|12||SA 320||Materiality in Planning and Performing an Audit|
|13||SA 330||The Auditor’s Responses to Assessed Risks|
|14||SA 402||Audit Considerations Relating to an Entity Using a Service Organization|
|15||SA 450||Evaluation of Misstatements Identified during the Audits|
|16||SA 500||Audit Evidence|
|17||SA 501||Audit Evidence – Specific Considerations for Selected Items|
|18||SA 505||External Confirmations|
|19||SA 510||Initial Audit Engagements-Opening Balances|
|20||SA 520||Analytically Procedures|
|21||SA 530||Audit Sampling|
|22||SA 540||Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures|
|23||SA 550||Related Parties|
|24||SA 560||Subsequent Events|
|25||SA 570||Going Concern|
|26||SA 580||Written Representations|
|27||SA 600||Using the Work of Another Auditor|
|28||SA 610||Using the Work of Internal Auditors|
|29||SA 620||Using the Work of an Auditor’s Expert|
|30||SA 700||Forming an Opinion and Reporting on Financial Statements|
|31||SA 705||Modifications to the Opinion in the Independent Auditor’s Report|
|32||SA 706||Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report|
|33||SA 710||Comparative Information – Corresponding Figures and Comparative Financial Statements|
|34||SA 720||The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements|
III. Guidance Notes
- 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.
IV Applicability of the Companies Act, 2013
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