CA IPCC Audit Notes, Amendments, Updates For May 2019 Exams

Last Updated : September 18, 2023

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All you need to know about CA IPCC Audit subject, In this article candidates can find CA IPCC Audit notes, latest amendments, ICAI notification, Audit syllabus, Audit study material, Audit practice manual etc... The Institute of Chartered Accountants of India taken CA IPCC Exams every year in the month of May and in the month of November. Here we provide CA IPCC Auditing and Assurance latest notes and amendments applicable for May 2019 Exams. You may also find CA IPCC Audit suggested answers and previous years question papers for all attempts. All the resources of CA IPCC Audit Subject available in pdf format. Now Scroll down below n check more details regarding "CA IPCC Audit Notes, Questions, Amendment, Updates For May 2019"

Auditing is, perhaps, one of the most practical-oriented subjects in the C.A. curriculum. This paper aims to provide working knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit engagements. A good knowledge of the subject would provide a strong foundation to students while pursuing the Chartered Accountancy course. A good understanding of the theoretical concepts, particularly, in the context of auditing standards would make practical training an enriching and enjoying experience. While studying this paper, students are advised to integrate the knowledge acquired in other subjects, specifically, accounting and corporate laws in a meaningful manner. Such learning would only help a student to become a better professional.

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The study material deals with the conceptual theoretical framework in detail.

The entire syllabus has been divided into nine chapters.
In each chapter, learning objectives have been stated. The learning objectives would enable you to understand the sequence of various aspects dealt within the chapter before going into the details so that you know the direction of your studies.
In each chapter, the topic has been covered in a step by step approach. The text has been explained, where appropriate, through illustrations and practical problems. You should go through the chapter carefully ensuring that you understand the topic and then can tackle the exercises.

Auditing is the heart of Chartered Accountancy Course. The intent of this paper is to understand objective and concept of auditing and gain working knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements. While studying this paper, students are advised to integrate the knowledge acquired in other subjects, specifically, accounting, corporate laws and taxation in a meaningful manner.

CA IPCC Audit Syllabus

Auditing Concepts
Standards on Auditing and Guidance Notes
Auditing engagement
Documentation
Audit evidence
Internal Control
Auditing Sampling
Analytical review procedures
Audit of payments
Audit of receipts
Audit of Purchases
Audit of Sales
Audit of suppliers' ledger and the debtors' ledger
Audit of impersonal ledger
Audit of assets and liabilities
Company Audit
Audit Report

Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies, cooperative societies, and insurance companies).

Features and basic principles of government audit, Local bodies and not-for-profit organizations, Comptroller and Auditor General and its constitutional role

Note:

(i) The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.

(ii) If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.