Chapter 1 Introduction
Chapter 2 Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) - A conundrum
Chapter 3 Audit trail for books of accounts or accounting software
Chapter 4 Whether appropriateness of audit trail needs to be assessed retrospectively
Chapter 5 Accounting Software - one for books of accounts and another for financial statements
Chapter 6 Consolidated financial statements
Chapter 7 Using the accounting software which is supported","isPartOf":{"@id":"https://conferenza.in/#website"},"speakable":{"@type":"SpeakableSpecification","cssSelector":["#direct-answer"]}}Books In India</title> <meta name="keywords" content=", , Books in India, Indian Educational Books, Books" /> <meta name="description" content=" Books In India" /> <link href="https://www.bharatlaws.com//includes/style.css" rel="stylesheet" type="text/css" /> <script type="text/JavaScript"> <!-- function MM_openBrWindow(theURL,winName,features) { //v2.0 window.open(theURL,winName,features); } //--> </script> <style type="text/css"> <!-- #Layer1 { position:absolute; width:92px; height:92px; z-index:1; left: 169px; top: 380px; } #Layer2 { position:absolute; width:98px; height:89px; z-index:1; left: 166px; top: 371px; } --> </style> </head> <body class="body"> <table class="shead" width="100%" border="0" cellspacing="2" cellpadding="2"> <tr> <td width="225" style="padding:10px 0 10px 15px;"><a href="https://www.bharatlaws.com/"><img src="https://www.bharatlaws.com/images/bharatlaws.jpg" title="Bharatlaws.com" alt="Bharat Laws" width="235" height="107" border="0" /></a></td> <td width="430" style="padding:10px 0 10px 30px;">BHARAT LAW HOUSE PVT. 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text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 1</span></strong><span style="font-size: 12pt"> Introduction </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 2</span></strong><span style="font-size: 12pt"> Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) - A conundrum </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 3</span></strong><span style="font-size: 12pt"> Audit trail for books of accounts or accounting software </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 4</span></strong><span style="font-size: 12pt"> Whether appropriateness of audit trail needs to be assessed retrospectively </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 5</span></strong><span style="font-size: 12pt"> Accounting Software - one for books of accounts and another for financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 6</span></strong><span style="font-size: 12pt"> Consolidated financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 7</span></strong><span style="font-size: 12pt"> Using the accounting software which is supported by service providers </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 8 </span></strong><span style="font-size: 12pt">Internal controls and audit approach for assessing the appropriateness of audit trail </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 9 </span></strong><span style="font-size: 12pt">Retention of audit trail </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 10 </span></strong><span style="font-size: 12pt">Audit trail operated throughout the year for all transactions recorded in the software </span></p> <p style="margin: 4pt 31.5pt 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 11 </span></strong><span style="font-size: 12pt">Management's Responsibility and Directors' Report </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 12 </span></strong><span style="font-size: 12pt">Written Representations </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 13 </span></strong><span style="font-size: 12pt">Risk assessment in IT environment </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 14 </span></strong><span style="font-size: 12pt">Standards on Auditing (SA) Checklists </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 15 </span></strong><span style="font-size: 12pt">Companies (Auditor's Report) Order, 2020 - Checklist </span></p> <strong><span style="font-size: 12pt; font-family: ’Times New Roman’, ’serif’">Appendix 1 </span></strong><span style="font-size: 12pt; font-family: ’Times New Roman’, ’serif’">Extracts of relevant sections and rules </span></td> </tr> <tr> <td align="left"><!--<div align="left"></div>--></td> </tr> <tr> <td background="../images/line_full_hori.gif" class="head2"> </td> </tr> <tr> <td class="heading2">What do users think of this book?</td> </tr> <tr> <td> </td> </tr> <tr> <td class="ver11"><table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="3%"> </td> <td width="18%" class="text12"><strong>Average Customer Review:</strong></td> <td width="79%" class="text12"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /> </td> </tr> <tr> <td> </td> <td colspan="2" class="text12"><a href="product_review.php?book_id=1043&backurl=https://www.bharatlaws.com/books/product_review.php?book_id=1043" name="review" id="review"><strong>Write an online review</strong></a> and share your thoughts with other customers.</td> </tr> </table></td> </tr> <tr> <td> </td> </tr> <tr> <td> </td> </tr> </table> </td> </tr> </tbody> </table></td> <td width="20%" valign="top" class="tdright"> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td bgcolor="#007FA8"><img src="https://www.bharatlaws.com/images/hotbookshead.gif" width="228" height="29" /></td> </tr> </table> <table width="100%" border="0" cellpadding="2" cellspacing="1" bgcolor="#FFFFFF"> <tr> <td colspan="2" align="center" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="1" height="1" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/540/TAXATION-LAWS"><img src="https://www.bharatlaws.com/bookimgS/Taxation Laws Jyoti Rattan_Front - Copy.jpg" alt="TAXATION LAWS" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/540/taxation-laws">TAXATION LAWS</a> <br /> Dr. Jyoti Rattan <br />Rs. 1075</td> </tr> <tr> <td colspan="2" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="2" height="2" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/601/TRANSFER-PRICING-(Domestic-&-International-Transactions)"><img src="https://www.bharatlaws.com/bookimgS/Transfer Pricing Front (2) - Copy.jpg" alt="TRANSFER PRICING (Domestic & International Transactions)" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/601/transfer-pricing-domestic-international-transactions">TRANSFER PRICING (Domestic & International Transactions)</a> <br /> CA. 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text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 1</span></strong><span style="font-size: 12pt"> Introduction </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 2</span></strong><span style="font-size: 12pt"> Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) - A conundrum </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 3</span></strong><span style="font-size: 12pt"> Audit trail for books of accounts or accounting software </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 4</span></strong><span style="font-size: 12pt"> Whether appropriateness of audit trail needs to be assessed retrospectively </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 5</span></strong><span style="font-size: 12pt"> Accounting Software - one for books of accounts and another for financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 6</span></strong><span style="font-size: 12pt"> Consolidated financial statements </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 7</span></strong><span style="font-size: 12pt"> Using the accounting software which is supported by service providers </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 8 </span></strong><span style="font-size: 12pt">Internal controls and audit approach for assessing the appropriateness of audit trail </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 9 </span></strong><span style="font-size: 12pt">Retention of audit trail </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 10 </span></strong><span style="font-size: 12pt">Audit trail operated throughout the year for all transactions recorded in the software </span></p> <p style="margin: 4pt 31.5pt 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 11 </span></strong><span style="font-size: 12pt">Management's Responsibility and Directors' Report </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 12 </span></strong><span style="font-size: 12pt">Written Representations </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 13 </span></strong><span style="font-size: 12pt">Risk assessment in IT environment </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 14 </span></strong><span style="font-size: 12pt">Standards on Auditing (SA) Checklists </span></p> <p style="margin: 4pt 0.5in 4pt 1in; text-align: justify; text-indent: -1in" class="MsoNormal"><strong><span style="font-size: 12pt">Chapter 15 </span></strong><span style="font-size: 12pt">Companies (Auditor's Report) Order, 2020 - Checklist </span></p> <strong><span style="font-size: 12pt; font-family: ’Times New Roman’, ’serif’">Appendix 1 </span></strong><span style="font-size: 12pt; font-family: ’Times New Roman’, ’serif’">Extracts of relevant sections and rules </span></td> </tr> <tr> <td align="left"><!--<div align="left"></div>--></td> </tr> <tr> <td background="../images/line_full_hori.gif" class="head2"> </td> </tr> <tr> <td class="heading2">What do users think of this book?</td> </tr> <tr> <td> </td> </tr> <tr> <td class="ver11"><table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="3%"> </td> <td width="18%" class="text12"><strong>Average Customer Review:</strong></td> <td width="79%" class="text12"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /> </td> </tr> <tr> <td> </td> <td colspan="2" class="text12"><a href="product_review.php?book_id=1043&backurl=https://www.bharatlaws.com/books/product_review.php?book_id=1043" name="review" id="review"><strong>Write an online review</strong></a> and share your thoughts with other customers.</td> </tr> </table></td> </tr> <tr> <td> </td> </tr> <tr> <td> </td> </tr> </table> </td> </tr> </tbody> </table></td> <td width="20%" valign="top" class="tdright"> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td bgcolor="#007FA8"><img src="https://www.bharatlaws.com/images/hotbookshead.gif" width="228" height="29" /></td> </tr> </table> <table width="100%" border="0" cellpadding="2" cellspacing="1" bgcolor="#FFFFFF"> <tr> <td colspan="2" align="center" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="1" height="1" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/540/TAXATION-LAWS"><img src="https://www.bharatlaws.com/bookimgS/Taxation Laws Jyoti Rattan_Front - Copy.jpg" alt="TAXATION LAWS" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/540/taxation-laws">TAXATION LAWS</a> <br /> Dr. Jyoti Rattan <br />Rs. 1075</td> </tr> <tr> <td colspan="2" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="2" height="2" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/601/TRANSFER-PRICING-(Domestic-&-International-Transactions)"><img src="https://www.bharatlaws.com/bookimgS/Transfer Pricing Front (2) - Copy.jpg" alt="TRANSFER PRICING (Domestic & International Transactions)" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/601/transfer-pricing-domestic-international-transactions">TRANSFER PRICING (Domestic & International Transactions)</a> <br /> CA. 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About this book Author: service providers
Chapter 8 Internal controls and audit approach for assessing the appropriateness of audit trail
Chapter 9 Retention of audit trail
Chapter 10 Audit trail operated throughout the year for all transactions recorded in the software
Chapter 11 Management's Responsibility and Directors' Report
Chapter 12 Written Representations
Chapter 13 Risk assessment in IT environment
Chapter 14 Standards on Auditing (SA) Checklists
Chapter 15 Companies (Auditor's Report) Order, 2020 - Checklist
Appendix 1 Extracts of relevant sections and rules
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