Bharat Audit Trail – A Practical Guide by CA. Kamal Garg edition 2023

Chapter 2       Difference in financial years for accounting (FY 2023-24) and auditing (FY 2022-23) – A conundrum

Chapter 3       Audit trail for books of accounts or accounting software

Chapter 4       Whether appropriateness of audit trail needs to be assessed retrospectively

Chapter 5       Accounting Software – one for books of accounts and another for financial statements

Chapter 6       Consolidated financial statements

Chapter 7       Using the accounting software which is supported by service providers

Chapter 8       Internal controls and audit approach for assessing the appropriateness of audit trail

Chapter 9       Retention of audit trail

Chapter 10     Audit trail operated throughout the year for all transactions recorded in the software

Chapter 11     Management’s Responsibility and Directors’ Report

Chapter 12     Written Representations

Chapter 13     Risk assessment in IT environment

Chapter 14     Standards on Auditing (SA) Checklists

Chapter 15     Companies (Auditor’s Report) Order, 2020 — Checklist

Appendix 1    Extracts of relevant sections and rules