Evaluation of Internal Control Procedures; Components of Internal Controls; Internal Control and Risk Assessment; Auditor’s response to assessed risks; Risk-Based Audit- Audit Risk Analysis; Reporting on Internal Control Weaknesses, Framework on Reporting of Internal Controls SA 265 Communicating Deficienc...
RevisedStatement on Peer Reviewis applicable for May, 2023 Examination. Revised Chapter onProfessional Ethicsbased on Code of Ethics 2020 is applicable for May, 2023 Examination. Applicability of the Amendments to Schedule III to the Companies Act, 2013: The Central Government made certain amendments...