No conscious effort in human society is divested of economic considerations and auditing is no exception. There is a growing realisation that the traditional approach to audit is economically wasteful because all efforts are directed to check all transactions without Read More …
Day: December 21, 2021
Individual Audit Level
At the individual audit level, however, it shall be absolutely necessary that the work delegated to assistants is directed, supervised and reviewed in a proper manner. Direction: Direction involves informing assistants of their responsibilities and the objectives of the procedures Read More …
Firm Level
At the firm level, AAS-17 requires that the audit firm should implement quality control policies and procedures designed to ensure that all audits are conducted in accordance with Auditing and Assurance Standards (AASs). Compliance with all AASs would necessitate that Read More …
QUALITY CONTROL FOR AUDIT WORK
An audit is a complex task involving number of people at different levels. As we observed in the preparation and development of audit programme, the auditor would naturally have to depend upon number of technical experts as well. During the Read More …
ATD – DECEMBER 2021 PILOT PAPERS
Level I Paper No: AD11 Introduction to Financial Accounting – Free download AD12 Introduction to Law and Ethics – Free download AD13 Entrepreneurship and Communication- Free download pdf AD14 Information Communication Technology- Free to download pdf Level II Paper No: AD21 Financial Read More …
ATD Introduction to Financial Accounting – Pilot Paper 2021
AD11 Introduction to Financial Accounting – Pilot Paper – Click to download
ATD Introduction to Law and Ethics – Pilot- Paper 2021
AD12 Introduction to Law and Ethics – Pilot- Paper – Click to download
ATD Entrepreneurship and Communication – Pilot Paper 2021
AD13 Entrepreneurship and Communication – Pilot Paper – Click to download pdf
ATD Information Communication Technology 2021 pilot paper
AD14 Information Communication Technology – Download pdf
ATD Financial Accounting 2021 Pilot Paper
AD21 Financial Accounting Pilot Paper – Click to download