How to use Auditing & Assurance Made Easy Textbook for CA-Inter | Paper-6 | Auditing
- Blog|Account & Audit|
- 2 Min Read
- By Taxmann
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- Last Updated on 23 June, 2022
Check out Taxmann's Auditing & Assurance Made Easy (Auditing) | TEXTBOOK which is is a self-study material providing the subject matter in simple & lucid language with a step-by-step approach. It provides a conceptual understanding of each point with detailed examples & summary of standards on auditing in diagrammatic presentations. CA-Inter | New Syllabus | Nov. 2022 Exams.
Auditing is a beautiful subject. To understand this, you need to follow a sequence of study.
Authors Recommendations
- Before starting – Remember, this is a new subject – So, expect new words (technical terminology, new vocabulary and jargon) and you should remember those words and use them in the exam.
- Auditing & Assurance Made Easy (Auditing) | TEXTBOOK contains some instructions in every chapter – Strictly follow them.
- We suggest you to maintain a library of new and important words which will enhance your understanding of these words in different contexts and will build your vocabulary.
- We strongly believe a command over technical words and their appropriate usage will contribute an extra 10 to15 marks in the exam.
We recommend to follow this sequence for better understating of the subject.
First steps first. So, let us start with baby steps. We expect you to read “Chapter 1 – Nature, Objective and Scope of Audit (Introduction to Auditing)” at least for two to three times. Once you are thorough with basics, we suggest you to proceed with the sequence given below.
Chapter 10 – Company Audit; (Weightage is around 12 to 16 Marks).
Chapter 14 – Preface & Introduction to Standards on Audit.
Once you are through with the above chapters– take up the Standards on Auditing (SA) (Weightage is around 30 to 50 Marks) – Chapters 2, 3, 4, 5, 7, 8, 11 are covered in Standards on Auditing.
Start with basic standards like SA 210, SA 580, SA 299, SA 230, SA 220, SA 200, SA 300, SA 315 (The words in this standard are used in all other standards), SA 500 and other standards in that section, and later, all remaining standards in any sequence you like.
Once you build confidence over the above subject, then proceed to the other chapters like
Chapter 9 – Audit of Items of financial statements; (Weightage is 8 to 16 Marks)
Chapter 13 – Audit of Different types of entities; (Weightage is 8 to 16 Marks)
Chapter 6 – Audit in Automated environment; (Weightage is 4 to 8 Marks)
Chapter 12 – Audit of banks. (Weightage is 4 to 8 Marks)
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