Examples Of Audit Documentation

Following are some of examples of audit evidences

1	Audit programs
2	Analyses
3	Issues memoranda
4	Summaries of significant matters.
5	Letters of confirmation and representation
6	Checklists-
7	Correspondence (including e-mail) concerning significant matters.

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Triggers of Change
Dominant Economic Features of the Industry
Meaning of Corporate Strategy
Business Environment and Impact of Business Environment on Strategy
Strategy is Partly Proactive and Partly Reactive
Three Basic Definition of strategy or corporate strategy
Other Important Definition or Characteristics of Strategy
Neutralize Competitors
Dynamic and Flexible Strategies
Level of management
Role of Corporate Level inOrganization
Role of Functional Level Strategy
Meaning of Strategic Management
Meaning of SWOT
Examples of strength, weakness, opportunities and threats
Purpose of SWOT Analysis
Significance of SWOT Analysis or Importance of SWOT Analysis
Tows Matrix
Meaning of Portfolio
Type of concept of portfolio and Meaning of Strategic Business Unit
Techniques or Methods of Portfolio Analysis
Different strategies pursued under BCG
Ansoff’s Product Market Growth Matrix
ADL Matrix
General Electric Matrix
Meaning of Competition
Context in which Competitive Strategy is formulated
Steps in Understanding the Competitive Landscape
Meaning of Strategy
Origin of Strategy
Strategic Group Mapping
Key Factors for Competitive Success OR Key success factors
Prospects and Financial Attractiveness of Industry
Characteristics of resource and capabilities that decides the sustainability of competitive advantages to earn profit
Value Creation
Theory of Core Competency as Per C K Prahalad and Gary Hamel
Value Chain
Issues to be considered in Strategic Analysis
Meaning of Globalization
MNC vs TNC
Why do companies go global?
Meaning of Planning and Business Planning
Meaning of Strategic Intent
Meaning of Mission
Business definition
Strategic Decisions
Strategic Management Model
Meaning of Grand Strategy
Generic Strategic Alternatives as Per Glueck and Jauch
Stability Strategy
Meaning of Expansion Strategy or Growth Strategy
Intensification strategy
Diversification Strategy
Meaning of retrenchment strategy
Action Plan for Turnaround strategy
Divestment strategy
Liquidation Strategy
Meaning of Combination Strategy
Meaning of business level strategy
Porter’s Five Forces Model – Competitive Analysis
Porter Generic Strategy Model
Focus Strategies
Meaning of Functional Strategy
Meaning of Marketing
Meaning of Marketing Mix
Strategic Marketing Techniques
Financial strategy
Production or Operations Strategy
Meaning of Supply Chain
Meaning of logistic management
Meaning, Importance and Benefit of Research and Development
Approaches for Implementing R&D Strategy
Responsibilities of Human Resources in Strategic Management
Meaning of organizational structure
Matrix Structure
Meaning of Strategic Leadership
Meaning of Corporate Culture
Meaning of Entrepreneurship
Meaning of strategy Implementation
Meaning of Benchmarking
Meaning of Process and Business Process
CONCEPT AND NATURE OF BPR
Role of Information technology
Central thrust of BPR
Meaning of Strategic Change
Meaning of Control
Strategic Surveillance
What is Information?
Computer System
Application Software
DBMS
Networking and Communication Systems
Information Systems Control
Based on timing (Auditor’s controls)
Physical Access Controls
Environmental Controls
Logical Access Controls
Classification on the Basis of Audit Function
Information Systems’ Auditing
Concurrent or Continuous Audit
Audit Trail
Chapter 1 - Nature and significance of management Class 12th commerce
Introduction to E-Commerce
Benefits Of E-Business
Components for E-Commerce
Digital Payments
Risks and Controls
Guidelines & Laws Governing E-Commerce
Virtualization
Grid Computing
Cloud Computing
Bring Your Own Device (BYOD)
Internet Of Things (IOT)
Artificial Intelligence
Machine Learning
Web 3.0
Green IT
Mobile Computing
Enterprise Business Processes
Benefits of Automating Business Process
Risks & Control
Risk Management & Related Terms
Controls
Risks & Controls for Specific Business Processes
Regulating & Compliance Requirement
Information Technology Act (IT ACT)
Overview of Banking Services
Overview of CBS
CBS IT Environment
Implementation of CBS
Internet Banking Process
CBS Risks, Security Policy & Controls
Security Policy
Application Softwares
Business Process Flow of Current & Savings Accounts (CASA)
Credit Cards
Business Process Flow of Mortgages
Central Universities Common Entrance Test
Loans & Trade Finance Process
Treasury Process
Applicable Regulatory & Compliance Requirements
Integrated (ERP) & Non-Integrated Systems
Concepts in Computerized Accounting Systems
Nature Scope & Objective of Audit
Working of Any Software
Installed Applications V/S Web Applications
Integrated Enterprise Resource Planning (ERP) Systems
ERP Implementation, it's Risks & Related Controls
Role Based Access Control (RBAC) in ERP System
ERP - Business Process Modules
Management Information System (MIS)
Business Intelligence (BI)
Fundamentals of XBRL
Meaning or Definition of Audit
Basic principles or Ethical requirements in auditing
Objective of Audit
Scope of Audit
Aspects to be covered in audit
Types of Audit
ADVANTAGES OF AUDIT OF FINANCIAL STATEMENTS
Inherent limitations of audit
Quality Control
SA-220 “quality control for an audit of financial statements”.
Relationship Between Auditing & Other Disciplines
Threats to independence of an auditor
Safeguards to independence
Professional Skepticism
Preconditions for an audit-SA210
Recurring Audits SA 210
Engagement acceptance if limitation imposed:
Acceptance Of A Change In Engagement
Relevant Sections of Companies Act , 2013 for Company Audit
Eligibility of an Auditor
Disqualification of Auditor
Appointment of Auditor(Section 139)
Filling of a Casual Vacancy
ROTATION OF AUDITOR
Provisions relating to audit committee
Auditor’s remuneration(SECTION – 142)
REMOVAL OF AUDITORS (Section 140)
Ceiling on Number of Audits
POWERS/RIGHTS OF AUDITORS
DUTIES OF AUDITORS( Section 143 )
Joint Audit
SA 299 JOINT AUDIT OF FINANCIAL STATEMENTS .
Audit of Branch Office Accounts
Cost Audit [section 148]
Punishment for Non-Compliance
Meaning of Audit documentation - as per SA 230
Nature Of Audit Documentation
Purpose Of Audit Documentation
Form, Content And Extent Of Audit Documentation
Examples Of Audit Documentation
Meaning of audit procedure
Audit File
Assembly Of The Final Audit File
Some Examples of changes in Assembly Of The Final Audit File
Documentation Of Significant Matters And Related Significant Professional Judgments
Complete Memorandum Or Audit Documentation Summary
Ownership of Audit Documentation
Concepts covered in Evidence
Meaning of audit evidence
Sufficiency And Appropriateness Of Audit Evidences
Use of Relevance And Reliability
Sources of audit evidence which increases its Reliability
SA 330, “The Auditor’s Responses to Assessed Risks”
Meaning of Risk Assement procedure
Meaning of substantive procedure
Designing and performing substantive procedures
Illustration to understand use of insertion
Techniques to obtain audit evidences
Nature And Timing Of The Audit Procedure
External Confirmation Procedures
Types of Audit Evidence
Meaning of test control
Use of Audit Evidence Obtained In Previous Audits
Management From Whom Written Representations Request
Evidences for inventory
Meaning Of Related Party
Chapter 1 Evolution and Fundamentals of Business - BST class 11th
Chapter 2 Forms of Business organization - BST class 11th
Chapter 3 Private, Public and Global Enterprises - BST class 11th
Chapter 4 Business Services - BST class 11th
Chapter 5 Emerging Modes of Business - BST class 11th
Chapter 6 Social Responsibilities of Business and Business Ethics - BST class 11th
Chapter 7 Sources of Business finance - BST class 11th
Chapter 8 SMALL BUSINESS AND ENTERPRICES - BST class 11th
Chapter 9 INTERNAL TRADE - BST class 11th
Chapter 10 INTERNATIONAL TRADE - BST class 11th
Chapter 1 Introduction - Class 11th
Chapter 2 Consumer Equilibrium - Class 11th
Chapter 3 DEMAND - Class 11th
Chapter 5 Production Class 11th Commerce
Chapter 6 Cost 11th Commerce
Chapter 7 Revenue 11th Commerce
Chapter 9 Supply 11th Commerce
Chapter 10 Market 11th Commerce
Chapter 1 Statistics Introduction 11th Commerce
Chapter 2 Collection of Data 11th Commerce
A Photograph Class 11th commerce
Albert Einstein at School Class 11th commerce
Childhood Class 11th commerce
Discovering Tut the Saga Continue Class 11th commerce
Portrait of a lady Class 11th commerce
Ranga's Marriage Class 11th commerce
The Address Class 11th commerce
The Birth Class 11th commerce
The Browning Version Class 11th commerce
The Summer of the Beautiful White Horse Class 11th commerce
The Tale of Melon City Class 11th commerce
Voice of the Rain Class 11th commerce
We are not afraid to die Class 11th commerce
An Elementary School Classroom in a Slum Class 12th Commerce
A Thing of Beauty Summary Class 12th Commerce
Chapter 2 Principles of Management
Chapter 9 Excess demand and deficient demand class 12th Commerce
Chapter 1 Indian Economy on the Eve of Independence
Chapter 2 Indian economy (1950-1990) class 12th Commerce
Chapter 3 Liberalization, privatization and globalization: An appraisal class 12th Commerce
Chapter 4 Poverty class 12th Commerce
Chapter 5 Human capital formation class 12th Commerce
Chapter 6 Rural development class 12th Commerce
Chapter 7 Employment: Growth, Informalization and other Issues class 12th Commerce
Chapter 8 - Infrastructure class 12th Commerce
Chapter 9 - Environment and sustainable development class 12th Commerce
Chapter 10 - Comparative Development experience of India and its Neighbors class 12th Commerce
Chapter 5 Money class 12th Commerce
Chapter 6 Banking :Commercial Banks and The Central Bank class 12th Commerce
Chapter 7 Aggregate demand and Related concept class 12th Commerce
Chapter 8 Income determination and multiplier class 12th Commerce
Chapter 10 Government Budget class 12th Commerce
Chapter 11 Foregin Exchange Rate class 12th Commerce
Chapter 12 Balance of payments class 12th Commerce
Chapter 1 Circular flow of income and 2 Main concept of Macroeconomics class 12th Commerce
Chapter 3 National Income & Related Aggregates and 4 Determination of Income and Employment class 12th Commerce
Chapter 3 Business Environment class 12th Commerce
Chapter 4 Planning class 12th Commerce
Chapter 5 Organising class 12th Commerce2
Chapter 6 Staffing class 12th Commerce
Chapter 7 Directing class 12th Commerce
Chapter 8 Controlling class 12th Commerce
Chapter 9 Financial Management class 12th Commerce
Chapter 10 Financial Markets class 12th Commerce
Chapter 11 Marketing class 12th Commerce
Chapter 12 Consumer Protection class 12th Commerce
A Roadside Stand Poem by Robert Frost About the Poet Class 12th Commerce
Aunt Jennifer’s Tigers Summary In English Class 12th Commerce
Deep Water Class 12th Commerce
Going Places Class 12th Commerce
Indigo Class 12th Commerce
Keeping Quiet Class 12th Commerce
Lost Spring Class 12th Commerce
My Mother at Sixty Class 12th Commerce
Poets and Pancakes Summary Class 12th Commerce
The Interview Class 12th Commerce
The Last Lesson Class 12th Commerce