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Introduction To Audit Manual

This audit manual provides guidelines and procedures for conducting audits of companies registered under the Indian Companies Act of 1956, as well as tax audits and reporting. It details the documentation requirements for assurance assignments of limited companies and procedures for conducting internal audits of companies and other clients. The purpose of the manual is to serve as a primary reference for articled assistants and chartered accountants conducting audit assignments, assist new chartered accountants in their professional development, and provide guidelines for applying audit techniques.

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Mahalakshmi Palaniappan
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56 views1 page

Introduction To Audit Manual

This audit manual provides guidelines and procedures for conducting audits of companies registered under the Indian Companies Act of 1956, as well as tax audits and reporting. It details the documentation requirements for assurance assignments of limited companies and procedures for conducting internal audits of companies and other clients. The purpose of the manual is to serve as a primary reference for articled assistants and chartered accountants conducting audit assignments, assist new chartered accountants in their professional development, and provide guidelines for applying audit techniques.

Uploaded by

Mahalakshmi Palaniappan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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What is Contained in This Manual

This Audit Manual is a compilation of current audit policies, procedures, and guidelines
for Conducting the Audit of Companies Registered under the Indian Companys
Act,1956 as ell as for Conducting Ta! Audits " reporting under The Companies
Auditors report #rder,$%%&'
The Manual also Consists details of (ocumentation re)uirements for Assurance
Assignments of *imited Companies'
The Manual also Includes +rocedures for conducting Internal Audit of Companies "
other clients
What is The Purpose of This manual
The Audit Manual is designed to meet the folloing o,-ecti.es/
1' To ser.e as the primary reference source to Articled Assistants, Chartered Accountants
hile carrying out Audits Assignments'
$' To assist ne Chartered Accountants in their professional de.elopment'
&' To pro.ide Articled assistants " Chartered Accountants ith guidelines for applying
audit techni)ues'

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