Law BookAudit of Financial Statements
Audit of Financial Statements is a structured practitioner's manual that translates Standards on Auditing, the Companies Act 2013, CARO 2020, and Indian Accounting Standards into a single, end-to-end audit methodology. Written from the standpoint of an inspection-aware practising auditor, it positions the statutory audit not as a checklist exercise but as a documented, risk-driven engagement whose quality must be defensible before the National Financial Reporting Authority (NFRA), the Quality Review Board (QRB), the Financial Reporting Review Board (FRRB), and audit committees. This book comprehensively covers the entire cycle of audit of financial statements, starting from the 'appointment of the auditor' to the 'issuance of the audit report.' It will be helpful for audit assistants, engagement partners, and small & medium practitioners.
