External Confirmations, Going Concerns & Subsequent Events-CA Bisworanjan Sutar скачать в хорошем качестве

External Confirmations, Going Concerns & Subsequent Events-CA Bisworanjan Sutar

Audit ki Pathshala-A Virtual Masterclass for Chartered Accountants on Best Practices, Risk, and Compliance. In this detailed session, CA Bisworanjan Sutar provides a comprehensive overview of three crucial auditing standards: SA 505 (External Confirmations), SA 560 (Subsequent Events), and SA 570 (Going Concern). He highlights the importance of these standards in ensuring audit quality and compliance. What you will learn: SA 505 - External Confirmations: Discover the critical role of external confirmations in gathering reliable audit evidence, with insights from past scandals like Satyam. Learn the difference between positive and negative confirmations and how to maintain control over the process. SA 570 - Going Concern: Understand why the going concern assumption is fundamental to financial reporting. Learn to identify financial, operating, and regulatory factors that impact a company's ability to continue as a going concern, and how to assess material uncertainties. SA 560 - Subsequent Events: Grasp the different types of subsequent events and how to handle them based on when they occur. Understand the auditor's responsibilities from the financial statement date to the public issuance of the report, and what to do if an event is discovered afterward. Global vs. Indian Standards: Get a glimpse into the upcoming changes in global auditing standards for going concern and how they may influence future practices in India. This video is an essential resource for auditors looking to deepen their understanding of these foundational standards and improve their professional skepticism and documentation. SA 505, External Confirmations, SA 560, Subsequent Events, SA 570, Going Concern, Auditing Standards, Audit Evidence, Audit Report, Financial Statements. #SA505 #SA560 #SA570 #AuditingStandards #ExternalConfirmations #GoingConcern #SubsequentEvents #Auditor #CharteredAccountant #AuditEvidence