Accounting and Auditing

• Accounting Ratios
• Applicability of Accounting Standards to Various Entities
• Companies (Auditor’s Report) Order, 2020
• Components of Financial Statements
• Due Diligence Review
• Fraud Reporting
• Gist of Standards of Auditing (SA)
• Reporting on Internal Financial Controls
• Some illustrative formats of Independent Auditor’s Reports
• Standards on Auditing
• Tax Audit Checklist