Accounting & Auditing — A Checklist Approach

Part I

ACCOUNTING

Chapter 1 Checklists on Accounting Standards

Chapter 2 Checklists on Indian Accounting Standards (Ind AS)

Chapter 3 Checklists on Schedule III — Companies Act, 2013

Chapter 3.1 Checklists on Schedule III — Division I

Chapter 3.2 Checklists - Schedule III — Division II

Chapter 3.3 Checklists - Schedule III — Division III

Chapter 3.4 Key Recent Regulatory Updates for Statutory Audit for FY 2020-21

Part II

AUDITING

Chapter 4 Checklists under Auditing and Assurance Standards

Chapter 4.1 Key Recent Pronouncements related to Audit

Chapter 5A Checklist on Companies (Auditor’s Report) 

Order, 2016

Chapter 5B Checklist on Companies (Auditor’s Report)  Order, 2020

Chapter 6 Checklists on Internal Control over Financial Reportings

Chapter 7 Checklists on Auditor’s Appointment

Annexure 7.1 Format of Intimation Letter for Appointment as Statutory Auditors of the Company in General Meeting

Annexure 7.2 Format of Intimation Letter of Appointment as First Statutory Auditors of the Company in Extra Ordinary General Meeting

Annexure 7.3 Format of letter for appointment of First Statutory Auditor

Annexure 7.4 Format of Resolution Passed at the Shareholders Meeting for Appointment of First Auditors in Extra Ordinary General Meeting (EOGM)

Annexure 7.5 Illustrative Limited Review Checklist

Chapter 8 SEBI Guidelines for Principal Auditor of Listed Companies for Review of Audit Components

Chapter 9 Checklists on Form 3CD under Tax Audit u/s 44AB along with Annexures