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CA Final Audit Standards
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Module 1
Foundations: Objectives and Ethical Conduct
1
Auditor's Objectives & Reasonable Assurance (SA 200)
Explain the overall objectives of an independent auditor and the concept of reasonable assurance as per SA 200.
2
Ethical Principles in Auditing
Describe the fundamental principles of professional ethics (e.g., integrity, objectivity, confidentiality) and their role in an audit.
3
Professional Skepticism & Judgment in Auditing
Explain the concepts of professional skepticism and professional judgment, providing examples of their application in audit scenarios.
4
Management vs. Auditor Responsibilities in Financial Statement Audits
Describe the respective responsibilities of management and the auditor in the context of a financial statement audit.
5
Preconditions for an Audit and Agreeing on Engagement Terms (SA 210)
Explain the preconditions for an audit and the purpose of agreeing on the terms of engagement as per SA 210.
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Planning, Materiality, and Risk Assessment