This course provides an in-depth understanding of
auditing principles, Standards on Auditing (SAs),
audit planning, evidence gathering, and reporting
responsibilities in accordance with professional
standards issued by the Institute of Chartered
Accountants of India.
The course focuses on the auditor’s ethical
responsibilities, fraud detection, compliance with
laws and regulations, audit documentation,
planning and strategy, audit evidence, sampling
techniques, related party transactions, and external
confirmations. It also examines the formation of
audit opinions and the preparation and
interpretation of audit reports in line with
applicable Standards on Auditing.
Emphasis is placed on case study analysis, audit
working papers, variance analysis, and
interpretation of audit reports to develop
analytical, professional judgment, and reporting
skills required in advanced auditing practice.
- Teacher: Anita Agarwal