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CA Final Audit Standards
·
Module 7
Concluding the Audit
1
Impact of Misstatements on Audit and Financial Statements
Evaluate the effect of identified misstatements, both individually and in aggregate, on the audit and the financial statements.
2
Auditing Subsequent Events (SA 560)
Explain the auditor's responsibilities related to subsequent events occurring between the financial statement date and the auditor's report date (SA 560).
3
Auditing Going Concern (SA 570)
Describe the auditor's process for assessing management's use of the going concern assumption and the implications for the audit report (SA 570).
4
Understanding Management Representations (SA 580)
Explain the purpose and key contents of written representations obtained from management as per SA 580.
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Communicating Key Audit Matters
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Forming the Opinion and Standard Reporting