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  2. Forensic Accounting and Investigation Standards by ICAI

    en.wikipedia.org/wiki/Forensic_Accounting_and...

    Based on the report of forensic auditor appointed by banks the latter declares an account as fraud or wilful defaulter [5] and such procedure was missing earlier. [2] The guidelines are being drafted after consulting RBI, Ministry of corporate affairs , the comptroller and auditor general of India , and the Securities and Exchange Board of India .

  3. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in ...

  4. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    Finally, an adverse audit opinion is issued when the financial statements do not present fairly due to departure from US GAAP and the departure materially affects the financial statements overall. In an adverse auditor's report , the auditor must explain the nature and size of the misstatement and must state the opinion that the financial ...

  5. The Institute of Chartered Accountants of India - Wikipedia

    en.wikipedia.org/wiki/The_Institute_of_Chartered...

    One of the public actions of The ICAI Disciplinary Committee in the 2009–2010 time period was proceedings for professional misconduct against two auditors from the firm Price Waterhouse partners for wrongly auditing and inflating the financial statements of Satyam Computer Services Limited.PricewaterhouseCoopers (PwC), Satyam’s external ...

  6. ISA 230 Documentation - Wikipedia

    en.wikipedia.org/wiki/ISA_230_Documentation

    ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.

  7. Indian Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Indian_Accounting_Standards

    This shall be applied to the companies of financial year 2015-16 voluntarily and from 2016 to 2017 on a mandatory basis Based on the international consensus, the regulators will separately notify the date of implementation of Ind-AS for the banks, insurance companies etc. Standards for the computation of Tax has been notified as ICDS in ...

  8. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    Pro forma financial information is the focus of AT-C section 310. [29] Compliance or an assertion of compliance regarding laws, regulations, rules, contracts, or grants, is the focus of AT-C section 315. [30] Management's discussion and analysis (MD&A), which are presented in annual reports to shareholders, is the focus of section 395. [31]

  9. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.

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