Paper 6

Auditing and Assurance

About Auditing and Assurance

Chartered Accountants are popularly known as “Auditors”.Auditing in simple words means the process of verification. Auditing is one of the areas where authority is given exclusively for Chartered Accountants.This subject provides insights to the basic concepts of auditing that must be followed in practical scenarios.“Auditing is a melting pot of all other subjects may it be accounting, Law, taxation or even EIS ”.This paper enables you to understand about key areas in auditing such as various types of audit opinion, audit report format, obligations required under various laws, etc.An auditor ought to have expert knowledge of the subject and hence this paper is set as a foundation for practical training & CA Final.

Exam Information

Duration:         3 hours

Weightage:         100 Marks


CA Vikas Oswal

Question Paper May 2019
Question Paper Nov 2019

Auditing and Assurance

1 Nature, Objective and Scope of Audit

Lecture icon  4 Lectures                      Know More

2 Audit Strategy, Audit Planning and Audit Programme

Lecture icon  2 Lectures                      Know More

3 Audit Documentation and Audit Evidence

Lecture icon  6 Lectures                      Know More

4 Risk Assessment and Internal Control

Lecture icon  4 Lectures                      Know More

5 Fraud and Responsibilities of the Auditor in this Regard

Lecture icon  3 Lectures                      Know More

6 Audit in an Automated Environment

Lecture icon  3 Lectures                      Know More

7 Audit Sampling

Lecture icon  2 Lectures                      Know More

8 Analytical Procedures

Lecture icon  1 Lectures                      Know More

9 Audit of Items of Financial Statements

Lecture icon  13 Lectures                      Know More

10 The Company Audit

Lecture icon  5 Lectures                      Know More

11 Audit Reports

Lecture icon  4 Lectures                      Know More

12 Audit of Banks

Lecture icon  4 Lectures                      Know More

13 Audit of Different Types of Entities

Lecture icon  8 Lectures                      Know More

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