About Audit Trail – A Practical Guide
| Chapter 1 Introduction Chapter 2 Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) – A conundrum Chapter 3 Audit trail for books of accounts or accounting software Chapter 4 Whether appropriateness of audit trail needs to be assessed retrospectively Chapter 5 Accounting Software – one for books of accounts and another for financial statements Chapter 6 Consolidated financial statements Chapter 7 Using the accounting software which is supported by service providers Chapter 8 Internal controls and audit approach for assessing the appropriateness of audit trail Chapter 9 Retention of audit trail Chapter 10 Audit trail operated throughout the year for all transactions recorded in the software Chapter 11 Management’s Responsibility and Directors’ Report Chapter 12 Written Representations Chapter 13 Risk assessment in IT environment Chapter 14 Standards on Auditing (SA) Checklists Chapter 15 Companies (Auditor’s Report) Order, 2020 — Checklist Appendix 1 Extracts of relevant sections and rules |
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