Key Audit Matters (3rd Edition)
- Year of Publication: 2021
- ISBN: 978-93-91005-72-6
- No.of Pages: 621
- Divided in 9 Chapters, the Book commences with a discussion on the format and structure of audit reports at present and discussion on the impact of CARO 2020 (though it has been postponed by a year) in Chapter 1. Further this chapter covers impact of COVID-19 on Auditing Report (including KAM’s) and impact on various industries.
- Chapter 2 summarizes SA 701- the auditing standard for Key Audit Matters.
- Chapter 3 contains a detailed Analysis of KAM’s from audit reports of 12 companies abroad. This edition of the book has a Chapter 3A that Analyses KAM’s reported by 62 companies in the BSE 100. The analysis contains the types of KAM’s reported and their number. This Chapter also has a Chapter 3B on the impact of COVID-19 on Key Audit Matters with a few examples from audit reports.
- ACCA has done some research on KAM’s and their report is reproduced in Chapter 4.
- In Chapter, 5 the book discusses the Future of Audit Reports while Chapter 6 reproduces (SA) 701, 706, 710 and 720.
- Chapters 7, 8 and 9 contains FAQs on SA 701, a reproduction of ISA 710 and AS 3101- the US GAAP equivalent of ISA 701 and concludes with an Afterword.
About Taxsutra
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Commercial Law Publishers (India) Pvt. Ltd.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2021
- ISBN: 978-93-91005-72-6
- No.of Pages: 621
- Divided in 9 Chapters, the Book commences with a discussion on the format and structure of audit reports at present and discussion on the impact of CARO 2020 (though it has been postponed by a year) in Chapter 1. Further this chapter covers impact of COVID-19 on Auditing Report (including KAM’s) and impact on various industries.
- Chapter 2 summarizes SA 701- the auditing standard for Key Audit Matters.
- Chapter 3 contains a detailed Analysis of KAM’s from audit reports of 12 companies abroad. This edition of the book has a Chapter 3A that Analyses KAM’s reported by 62 companies in the BSE 100. The analysis contains the types of KAM’s reported and their number. This Chapter also has a Chapter 3B on the impact of COVID-19 on Key Audit Matters with a few examples from audit reports.
- ACCA has done some research on KAM’s and their report is reproduced in Chapter 4.
- In Chapter, 5 the book discusses the Future of Audit Reports while Chapter 6 reproduces (SA) 701, 706, 710 and 720.
- Chapters 7, 8 and 9 contains FAQs on SA 701, a reproduction of ISA 710 and AS 3101- the US GAAP equivalent of ISA 701 and concludes with an Afterword.
About Taxsutra
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Commercial Law Publishers (India) Pvt. Ltd.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
