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An auditor's perspective to companies act, 2013 with relevant audit checklists

An auditor's perspective to companies act, 2013 with relevant audit checklists

Brand: CCH
Product Code: CCH2
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In view of the extensive changes in the provisions of Companies Act and accounting with notification of Indian Accounting Standards, there is a complete evolvement in auditor's role. This provides guidance on various aspects of financial statements which are audited and on the reporting thereof like consolidation, reporting on internal controls, frauds etc. The book would contain a brief overview of certain key topics / sections which are more frequently required to be dealt with by auditors followed by a checklist which would not only serve as a guidance for the main provisions but would also provide documentary evidence of having performed all the necessary procedures to support their opinion on the financial statements. This books provides relevant provisions of the Act and the various Rules which are relevant for audit.This book also provides the accounting treatment and disclosures which arises as a result of adoption of Indian Accounting Standards (Ind-AS) which are the IFRS Converged Standards for certain entities. The applicability and road map for convergence to Ind-As is also discussed briefly

Details
Author  CA Zubin Billimoria
No. of Pages 1322
Edition 2nd
Language English
Publishing Year 2016
Binding Paperback

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