IPCC Auditing Notes

2013

Summarize Notes On Audit for CA-I/PCC Please read your book book first and after go through these these notes, it is writing in a summarizing manner, when you read this at the time of revision, this will help you. you. Best of luck for for your exams. – Yogesh Gupta

Yogesh Gupta http://yogeshguptarohtak.wordpress.com http://yogeshguptarohtak.blogspot.com

Prepared by: Yogesh Gupta For more notes: [email protected]

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http://facebook.com/mr.yogeshgupta visit me at: http://bit.ly/yogeshgupta

YOGESH GUPTA Student CA-Final, CS-Executive Bachelor in Buss. Admn. (June ’11) Tel: +91 80596-35006 Write me at: [email protected]

CHAPTER-1 (NATURE OF AUDITING) Audit: Independent Examination of financial information contained in financial statements for expressing an opinion regarding true & fair view. ACCOUNTING

AUDITING

Concerned with recording of Transactions and Preparation of Financial Statements

Independent Examination of financial information contained in financial statements.

SA 200 (AAS - 1)

Include: (a) Balance Sheet (b) Profit & Loss Account (c) Cash Flow Statement (d) Notes on accounts and Explanatory statements

Systematic, critical examination of records for a special purpose.

SA 200A (AAS – 2)

Basic Principles Governing an Audit

GENERAL PURPOSE FINANCIAL STATEMENTS

INVESTIGATION

SA 240 (AAS – 4)

Objectives and Scope of the Audit of Financial Statements

TYPES OF AUDIT

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Auditor’s Responsibility relating to Fraud in an Audit of Financial Statements.

TYPES OF AUDITORS

Statutory Audit (Required under Law) Voluntary Audit (Not required under law)

1.

Internal Auditor Appointed by Management 2. External Auditor (Statutory Auditor) Appointed by Company

QUALITIES OF AUDITOR 1.

2.

Technical Qualities : Sound knowledge of accountancy, auditing, taxation & corporate laws. Personal Qualities : Objectivity, integrity, independence, confidentiality, communication skills reliability and trust.

OBJECTIVES OF AUDIT PRIMARY OBJECTIVE(SA 200A)

SECONDARY OBJECTIVE (SA 240)

Expression of Opinion on True & Fair view of Financial Statements

Consideration of Risk of Material misstatements resulting from Fraud and Error

Fraud & Error’s Detection & prevention’s duty is by management not by auditor, while auditor’s duty to consider the impact of fraud & investigation. SA 200 BASIC PRINCIPLES GOVERNING AN AUDIT 1. Integrity, Objectivity and Independence 2. Confidentiality 3. Skills and Competence 4. Work performed by others 5. Documentation 6. Planning 7. Audit Evidence 8. Accounting Systems and Internal Controls 9. Conclusion and Reporting


SA 200A (AAS – 2) SCOPE OF AUDIT 1. 2.

3.

Determined by: The terms of the engagement The requirements of the relevant legislation e.g. CARO 2004 The pronouncements of the Institute (ICAI)

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INHERENT LIMITATIONS OF AUDIT

1. 2. 3. 4.

Due to: Use of judgment Use of Test Checking Weaknesses in internal control Persuasive nature of evidence


Last Minute Study Trick CHAPTER-2 (BASIC CONCEPTS IN AUDITING) AUDITOR’S INDEPENDENCE

AUDIT EVIDENCE

TRUE AND FAIR VIEW

Meaning: SA-200 Independence Any information, verbal or written obtained by the auditor on implies that the judgment of a person is not subordinate which he bases his opinion. to the wishes or directions Objective: Audit evidence is one of the basic principles and requires that of another person who the auditor should obtain sufficient and appropriate audit might have engaged him. It that the evidence through the performance of compliance and stipulates independence is a condition substantive procedures to enable him to draw reasonable conclusions there from on which to base his opinion on the of minds and personal character and should not be financial statements. confused with the visible Sufficient and Appropriate Audit Evidence: standards of independence. Sufficiency of evidence refers to quantum of evidence; and appropriateness refers to relevance and reliability . Visibility : Types of Audit Evidence: “Independence of auditors Depending upon its source may be classified as: Internal, must not only exist infact, and External. but should also appear to Depending upon nature, may be classified as: Visual, exist to all reasonable Documentary, and Oral Evidence persons” . Reliability of Audit Evidence: (a) External evidence is usually more reliable than internal Objective : evidence. The main objective of an (b) Internal evidence will be more reliable, when related independent audit is to lend internal controls are satisfactory credibility to financial (c) Evidence obtained by the auditor himself is more information contained in reliable than evidence obtained from entity. financial statements by (d) Documentary evidences are more reliable than oral expressing an independent representations. opinion. Audit procedures: •

•

A) Compliance

B) Substantive

A) Existence, Effectiveness & Continuity of the control system) B) Completeness, Accuracy & Validity of data produced by the accounting system) i) Vouching & Verification ii) Analytical Review Procedures Methods of Obtaining Audit Evidence: Inspection, Observation, Inquiry and confirmation, Computation and Analytical Review.


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According to Sec-226 of companies law these are not authorized as auditor: a) Employer b) Security Holder c) Indebtness > Rs. 1000/-



The phrase “true and fair” in the auditor's report signifies that the auditor is required to express his opinion as to whether the state of affairs and the results of the entity as ascertained by him in the course of his audit are truly and fairly represented in the accounts under audit.  What constitutes “true and fair” has not been defined in the legislation.  In specific terms to ensure truth and fairness, an auditor has to see: (i) that the assets and liabilities are neither undervalued or overvalued; (ii) the charge on assets, if any, is disclosed; (iii) accounting policies have been followed consistently; (iv) all unusual, exceptional, non recurring items have been disclosed separately; (v) Accounts have been drawn as per requirement of Schedule VI to the Companies Act & AS.



MATERIALITY SA-320

DISCLOSURE OF ACCOUNTING POLICIES AS – 1)

AS-1 - Material items are “items, the knowledge of which might influence the decisions of the users of the financial statements. Information is material if its mis-statement could influence the economic decisions of users taken on the basis of the financial i nformation. Factors influencing materiality: Materiality may be influenced by  Legal and regulatory requirements  Considerations which may have a significant bearing on the financial information, and  Considerations relating to individual account balances and relationships. Relation in audit materiality & audit risk: INVERSE High Material error: Low Audit risk Low Material error: High Audit risk  

Auditor has to show separately which are material in book Materiality can be judged from two items: P&L or B/Sheet AND with comparison from last year.


1)

2) 3) 4)

5)

Meaning of Accounting Policies: Specific accounting principles and the method of applying those principles in the preparation & presentation of financial statements. Factors affecting accounting policies: Prudence, Substance over form and Materiality Fundamental Accounting Assumptions: Going Concern, Consistency and Accrual\ Areas in which different accounting policies may be encountered: Method of depreciation, Treatment of expenditure during construction Valuation of inventories, Treatment of goodwill, Valuation of investment etc. Disclosure requirements: AS–1 recommends as under: a) All significant accounting policies adopted in the preparation and presentation of financial statements should be disclosed. b) The disclosure should form part of financial statements and should normally be at one place c) If the fundamental accounting assumptions are followed, specific disclosure is not required. If a fundamental accounting assumption is not followed, the fact should be disclosed.

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Last Minute Study Trick CHAPTER-3 (PREPARATION FOR AN AUDIT) AUDIT PROGRAM  Detailed plan of work  Prepared by auditor  For carrying out audit

AUDIT WORKING PAPERS Meaning : Working papers are written records prepared /kept by the auditor for: i. aiding in the planning and performance of the audit; ii. aiding in the supervision and review of the audit work; and iii. Providing evidence of the audit work performed to support the auditor’s opinion.

An Audit programme is a detailed plan of work, prepared by the auditor for carrying out an audit. It is comprised of a set of techniques and procedures, which the auditor plans to apply in the given audit for forming an opinion about the client’s statement of account. It not only constitutes the plan of the work but also provides a basis for the supervision and control of the audit work

ADVANTAGE •

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Provide guideline & instruction Clear record of work Audit work can be reviewed Nil Chance of duplication Nil Chance of overlooking Easily evidence Save as guide for auditor in future.

DISADVANTAGE •

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Mechanical & monotonous work Partly work has no value Initiative of audit staff is discouraged if program is rigidly followed.


Importance:  Guidelines to audit staff  Auditor able to fix responsibility on staff member  Evidence  Planning Type of Audit File:  Permanent Audit File  Current Audit File PERMANENT AUDIT FILE a) b) c)

d) e) f) g) h) i)

Memorandum and Articles of Association. Copies of important legal documents Details of study & evaluation of internal controls in the form of narrative record, questionnaires or flow charts etc. Copies of audited statements of previous years. Analysis of significant ratios and trends. Copies of management letter, if any Record of communication with the retiring auditor. Notes regarding significant accounting policies. Significant audit observations of earlier years.

CURRENT AUDIT FILE  

   

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Correspondence relating to acceptance of annual reappointment. Copies of minutes of Board Meetings and General Meetings as are relevant to audit. Audit Programme Analysis of transactions and balances. Record of the nature, timing, and extent of audit procedures. Evidence to show that the work performed by assistants was supervised and reviewed. Copies of communication with other auditors, experts and other third parties. Matters discussed with client



AUDIT PLANNING

AUDITOR’S ENGAGEMENT:

Scope of Audit Planning :  Plans should be made to cover, among other things the followings:  Acquiring knowledge of client’s business;  Establishing the expected degree of reliance to be placed on internal control;  Determining the nature, timing and extent of the audit procedures to be performed;  Coordinating the work to be performed. Objectives of Audit Planning :  Adequate audit planning facilitates:  Devoting appropriate attention to important areas of the audit;  Prompt identification of potential problems;  Expeditious completion of work;  Coordination of work done by other auditors & experts. Documentation of Audit Plan : The auditor should document his overall plan. And develop the audit Programme.

KNOWLEDGE OF CLIENT BUSINESS

The auditor should send an Knowledge of the business is a engagement letter to the client, frame of reference within which before the commencement of the the auditor exercises professional engagement, to help avoid any judgment. The auditor can obtain misunderstanding with respect to knowledge of the industry and the the engagement. It generally entity from a number of sources. include reference to: For example:  Previous experience with the (a) Objective of audit of financial statements. entity and its industry,  discussion with people with (b) Management’s responsibility regarding the the entity (for example, followings: directors & operating personnel), (c) Scope of Audit  discussion with internal audit (d) Test nature of audit and personnel; and inherent limitations of non review detection of some material of internal audit misstatement resulting reports, etc. from fraud. (e) Unrestricted access to records, documentation and other information required.

AUDIT NOTE BOOK

AUDIT TECHNIQUES

CONTINUOUS AUDIT:

AUDIT SAMPLING

An audit note book is usually a bound book in which a large variety of matters observed during the course of audit are recorded. Audit note book form part of audit working papers and for each year a fresh audit note book is maintained

Methods and means adopted by an auditor for collection and evaluation of audit evidence in different auditing situations. For Example: physical examination, confirmation, inquiry, calculation of ratios; etc.

Concurrent audit, thus, aims to examine transactions almost instantaneously as soon as the transaction occurs leading to shortening of the time interval between a transaction and its examination by an independent person not involved in its documentation.

The application of audit procedures to less than 100% of the items within an account balance or class of transactions to enable the auditor to obtain and evaluate audit evidence about some characteristic of the items selected in order to form or assist in forming a conclusion concerning the population. Methods of Sampling :  Random Sampling,  Systematic Sampling  Haphazard Sampling.

SURPRISE CHECK:

REPRESENTATION BY MANAGEMENT

Surprise checks are mainly intended to ascertain whether the internal control system is working effectively, and whether all accounting and other records are kept up to date and as per the statutory regulations. Such checks and surprise visit can exercise good moral checks on the client's staff.

Management representation constitutes audit evidence furnished by management to auditor in respect of any transaction entered into by the entity. Management Representation is of great use to the auditor when other sufficient appropriate audit evidence cannot reasonably be expected to exist.

QUALITY CONTROL FOR AUDIT WORK AAS-17, "Quality Control for Audit Work" requires that the audit firm should implement quality control policies and procedures designed to ensure that all audits are conducted in accordance with Statements on Auditing and Assurance Standards (AASs).


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Last Minute Study Trick AUDIT RISK:

TEST CHECKING Audit procedure wherein an audit is conducted on the basis of a part checking. Precautions in the application of test-checking techniques : Appropriate classification and stratification of the transactions. Sequential study of transactions from beginning to end Evaluation of efficiency and soundness internal control system Biasness should not enter into the selection. Identification of the areas where test check may not be done. The number of transactions to be selected should be predetermined. • •

Audit risk is the risk that an auditor may give an inappropriate opinion on financial information which is materially misstated. COMPONENTS OF AUDIT RISK: •

nherent risk,

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ontrol Risk

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Items not suitable for test-checking : Opening and closing entries. Bank reconciliation statement. Balance sheet items. Matters involving estimation as well as computation, e.g., depreciation, royalty, etc. Transactions which may be small in number but may be important and material. Transactions which are recognized by law to be looked into by the auditor carefully, e.g., managerial remuneration, etc. In case of seasonal industry, the auditor should not resort to test checking on annual basis. Transactions of non-recurring nature or exceptional transactions may not be conducive for test checking. • • • •

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etection Risk. The inherent and control risks are functions of the entity’s business and its environment and the nature of the account balances or classes of transactions, regardless of whether an audit is conducted. Even though inherent and control risks cannot be controlled by the auditor, the auditor can assess them and design his substantive procedures to produce on acceptable level of detection risk, thereby reducing audit risk to an acceptable low level.

Elaboration in simple way: Inherent: Susceptibility of transaction to be record wrongly or fraudulent activity of mgmt. Control: Material, but would not be prevented or quickly detected by the mgmt. control. Detection: Risk, which is not detected by the auditor . RELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK There is an inverse relationship between Materiality and the degree of audit risk. Higher the materiality level, the lower the audit risk and vice-versa.

Recording of important observations and information in a systematic manner to enable formation of audit conclusions at the end of audit


Procedures are a BROAD term while audit technique is method to carrying on the procedures. Procedures require an examination of documentary evidence. This job is performed by the other procedures known as vouching which include techniques of inspection & checking of documentary evidence.

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CHAPTER-4 (INTERNAL CONTROL) INTERNAL CONTROL

INTERNAL CHECK

INTERNAL AUDIT:

System of internal control may be defined as the plan of organization, and all the methods and procedures adopted by the management of an entity to assist in achieving management's objective

Internal check has been defined by the Institute of Chartered Accountants in England and Wales, as the checks on day-to-day transactions; which operate continuously as part of the routine system; whereby the work of one person is proved independently or complimentary to the work of another, the object being the prevention or earlier detection of error or fraud”.

Independent appraisal activity within an organisation, for the review of operations as a service to the organisation. It is a managerial control which functions by measuring and evaluating the effectiveness of other controls.

Review of Internal Control by mgmt : It is required to ascertain: Whether the prescribed management policies are being properly interpreted by the employees and are faithfully implemented. Whether the prescribed procedures need a revision because of changed circumstances or whether they have becomes obsolete or cumbersome. Whether effective measures are taken promptly when the system appears to break down. •

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Review of Internal Control by Auditor: The auditor’s objective in studying and evaluating internal controls is to establish the reliance he can place thereon in determining the nature, timing and extent of his substantive audit procedures. Methods of collecting information: Narrative record, Check List, Internal Control Questionnaire, Flow-chart Testing of Internal Control System : It may include: Inspection of documents supporting transactions and other events to gain audit evidence that internal controls have operated properly. Inquiries about and observation of internal controls which leave no audit trail. Re-performance of internal controls. Testing of internal controls operating on specific computerised applications.

General considerations in framing a system of Internal Check : •

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Examination in Depth : It implies examination of a few selected transactions from the beginning to the end through the entire flow of the transaction, i.e., from initiation to the completion of the transaction by receipt or payment of cash and delivery or receipt of the goods.


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No single person should have an independent control over any important aspect. The duties of members of the staff should be changed from time to time. Persons having physical custody of assets must not be permitted to have access to the books. Budgetary control would enable the management to review from time to time the progress of trading activities. The financial and administrative powers should be distributed very judiciously. Procedures should be laid down for periodical verification and testing of different sections of accounting records to ensure that they are accurate.

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Review of accounting system & related internal controls Examination for management of financial and operating information Examination of the economy, efficiency and effectiveness of operations including non-financial controls of an organisation Physical examination and verification

Appraisal •

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Organisational status: Scope of function Technical competence Due professional care Follow up of recommendations

Relationship between the Statutory Auditor and Internal Auditor : is a professional relationship wherein both can benefit from each other. Reliance on the Work of Internal Auditor: It is a matter of individual judgment in a given set of circumstances. The ultimate responsibility for reporting on the financial statements is that of the statutory auditor.


Last Minute Study Trick CHAPTER-4B (AUDIT IN AN CIS ENVIRONMENT) MEANING & OBJECTIVE

OBJECTIVE AND SCOPE OF AUDIT IN CIS ENVIRONMENT:

Distinction between computer-based system of accounting and conventional nature:

The overall objective and scope of an audit does not change in an CIS environment but the use of a computer changes the processing and storage of financial information and may affect the organisation and procedures employed by the entity to achieve adequate internal control.

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Absence of Input documents Design Complexity & Reliability Organizational structure Lack of Visible Audit Trail

General considerations in framing a system of Internal Check :

INTERNAL CONTROL IN A COMPUTER-BASED SYSTEM 1. 2.

GENERAL CIS CONTROLS: CIS APPLICATION CONTROLS:

COMPUTER AIDED AUDIT TECHNIQUES (CAATs) Techniques with the help of which auditor carried out the work of audit are known as CAAT. The auditor can use the computer to test: the logic and controls existing within the system, and the records produced by the system. •

GENERAL CIS CONTROLS: The purpose of general CIS controls is to establish a framework of overall control System characteristics resulting over the CIS activities and to from the nature of CIS provide a reasonable level of processing that demand the use assurance that the overall of (CAAT) are: objectives of internal control Absence of input documents are achieved. These controls Lack of visible transaction trail may include: Lack of visible output Organisation and Ease of Access to data and management controls computer programmes Application systems development and Advantages of CAAT: maintenance controls Audit effectiveness, Savings in time, Computer operation Effective test checking and controls examination in depth: Systems software controls Approaches to audit in CIS Data entry and environment program controls Two approaches - “auditing around CIS APPLICATION the computer” and “auditing through CONTROLS: the computer”. The purpose of CIS application controls is to establish specific control procedures over the accounting applications to provide reasonable assurance that all transactions are authorised and recorded, and are processed completely, accurately and on a timely basis. These include: Controls over input Controls over processing and computer data files Controls over output •

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Problems encountered while shifting from manual based accounting records to computer based accounting records:

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Difficulty in Visual Observation. Inability to observe the processing due to internal storage Making changes in Programmes without the auditor’s knowledge. Disappearance of Audit Trail: Use of High-level languages:

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No single person should have an independent control over any important aspect. The duties of members of the staff should be changed from time to time. Persons having physical custody of assets must not be permitted to have access to the books. Budgetary control would enable the management to review from time to time the progress of trading activities. The financial and administrative powers should be distributed very judiciously. Procedures should be laid down for periodical verification and testing of different sections of accounting records to ensure that they are accurate.

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AUDIT TRAIL: It refers to a situation where it is possible to relate, on a “one-to-one” basis, the original input with the final output.


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AUDITING AROUND THE COMPUTER VS. AUDITING THROUGH THE COMPUTER

BASE

Auditing around the computer

Auditing through the computer

Computers are recognised as mechanical aids for book keeping only.

Computers are recognized as targets of auditing and are used live for auditing.

Focus of Audit

Compare input vouchers with system outputs to obtain audit assurance.

To peruse the accounting systems and software used to provide audit assurance on various aspects of control.

Use of computers

Computers are used as Black Box only.

Computers are used to check calculations, comparing the contents, analyzing the accounting ratio by comparing them etc.

Use of CAATs

CAAT’s are not used.

CAAT’s and other audit software tools are used for auditing.

Recognition computers

of


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POWERS AND DUTIES OF AN AUDITOR

UNDER SECTION 227 & SUBSECTION: 227(1) Right of access to books of accounts & right to require information and explanation from officers. Duties of an Auditor:  Loans & Advances made by the company secured & prejudicial to the interest of the company,  Whether transactions of the company which are represented merely by book entries are not prejudicial to the interests of the company.  Where the company is not an Investment Company as defined in Sec.372 or Banking Company, which sells its assets & securities at the price less than its purchase price.  Loans & Advances have been shown as deposits.  Whether personal expenses have been charged to revenue account.  If no cash has been received in respect of shares then whether the position stated in balance sheet is correct, regular and not misleading. (Auditor have to give reason for both negative & positi ve remarks) 227(2) Auditors should report whether the said accounts complies with all the compliances of The Companies Act, 1956. 227(2bb) If proper returns as required by auditor of the branches not visited by him are not received by him then he must state this fact in his audit report. 227(3) The auditor should report on the following matters:  a) Whether he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for his audit.  b) Whether in his opinion proper books of accounts as required by law are kept by the company and proper returns have been received by him of the branches not visited by him.  (bb) Whether the reports on accounts of any branch offices audited u/s 228 have been forwarded to him as required u/s 228(3) (c) & the manner in which he have dealt with it for preparing auditor’s report.  c) Whether the company’s Balance Sheet & P/L Account are in agreement with the books of accounts & returns.  d) Whether in his opinion Balance Sheet & P/L A/c complies with the accounting standards u/s 211(3c).  e) The auditor has highlighted adverse effects in companies functioning by thick or italic type.  f) Whether any director has been disqualified from being appointed as director u/s 274(1) (g).  g) Whether cess payable u/s 441A (levy & collection of cess on turnover or gross receipts of the company) has been paid, if not, details of amount not so paid. Issuance of Companies (Auditor’s Report) Order, 2003, (CARO, 2003) vide notification no. G.S.R 480(E) dated June 12th, 2003 (Auditor must state the reasons only for negative remarks made by him i n his report). •

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AUDIT OF ACCOUNTS OF BRANCH OFFICE OF THE COMPANY

UNDER SECTION SUBSECTION:

228

&

1) A udit of accounts of branch of f fi ce of the company can be conducted by the person appointed u /s /s 224 or the person qualif ied u /s /s 226 or, if branch is in f oreign country then by any competent person qualif ied to do the audit as per the rrules o of that n nation. 2) If the accounts of the branch of f are a audited b by tthe p person fi ce a other than the companies auditor, then the latter have right tto v visit tthe b branch o of f & fi ce & to access to the book s of accounts, except in case of the bank ing companies having f oreign branch of f i c e s f , the accounts o of s uch b branches may be transmitted to the head of f fi ce in India f or the auditor’ s inspection. 3) It will be duty of the branch auditor to prepare the audit report f or that branch & f orward it to the company’ s auditor, who shall while preparing his repost del with the same in the manner he considers n necessary. 4) Power of Central Government to exempt the branch of f fi ces f rom audit to the extent as specif ied in rules, entitled “T “The Companies (Branch A A udit Exemption) R R ules, 1 1961” .

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How to Learn CARO:


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Last Minute Study Trick

About the Author: Hey friends, myself Yogesh Gupta , pursuing Chartered Accountancy and company secretary Course. I ’m not so much minded as some other people; I just share my notes which help me in cracking my exams. I passed senior secondary in 2008 in first division, after I passed Graduation Degree in Business Administration (BBA) in June 2011. There are some difficulties in my life that ’s why I can’t do CA after senior secondary. But ‘ Jo bhi hota hai, ache ke liye hi hota hai, to mujhe is baat ki koi tensions nahi hai ’ . In December, 2010 in passed CA-CPT & CS- Foundation in first attempt, In November 2011; I gave both groups for CA- IPCC, but only one group was cleared. So, I wrote papers in May 2012 for Group-2, and cleared also second group. In December 2012, also clear the CS- Executive in first sitting. Now, turn of crack inter stage of CS …hope for the best. I also feel happy in preparing notes for my friends & studymates. I ’m always working on my motto ‘ sirf apne liye hi to sab jeete h …m different so, kuch dusro ke liye b kru …! ’ I ’m also a student, and I ’m always waiting for yours reviews. If you have any complaint or suggestion about it, so please feel free to write me. [email protected] http://fb.com/CAYogeshGuptaa


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http://fb.com/mr.yogeshgupta http://yogeshguptarohtak.blogspot.com


IPCC Auditing Notes

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