ELEMENTS OF STATISTICAL SAMPLING

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 …

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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 …

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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 …

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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 …

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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 …

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