Vikas Sharma

Fraud risk, red flags and detection techniques: FAIS 120 on fraud risk, FAIS 140 on applying hypotheses and SIA 11 on fraud in an internal audit4 Oct 2026 FAIS 320, 330, 340, 350, 360, 510 and 610: evidence and documentation, work procedures, interviews, review and supervision, testifying before a competent authority, reporting results and quality control4 Oct 2026 FAIS 210, 220, 230, 240, 250 and 310: engagement objectives, acceptance and appointment, using the work of an expert, engaging with agencies, communication with stakeholders and planning the assignment4 Oct 2026 Forensic Accounting and Investigation Standards (FAIS): the framework, the basic principles, the three kinds of engagement and why the work is not an audit4 Oct 2026 Liabilities of an auditor in India: civil liability, criminal liability under the Companies Act, action by the Tribunal under section 140(5), NFRA and professional misconduct under the Chartered Accountants Act4 Oct 2026 Audit of government companies: appointment of the auditor by the Comptroller and Auditor-General of India, directions under section 143(5), supplementary audit and comments under section 143(6) and test audit under section 143(7)4 Oct 2026 Audit in an IT environment: understanding the IT systems, general IT controls and application controls, the audit trail in accounting software, data analytics and what the auditor documents4 Oct 2026 SAE 3420, Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus: what pro forma information is, the practitioner's procedures and the opinion4 Oct 2026 SAE 3402, Assurance Reports on Controls at a Service Organisation: the service auditor's engagement, the description of the system, design and operating effectiveness of controls, and type 1 and type 2 reports4 Oct 2026 SAE 3400, The Examination of Prospective Financial Information: forecasts and projections, the assurance the auditor can give, acceptance, examining the assumptions and the report4 Oct 2026 SRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity: the engagement, review procedures, evaluating misstatements, management representations and the review report4 Oct 2026 SRE 2400 (Revised), Engagements to Review Historical Financial Statements (part 2 of 2): subsequent events, written representations, evaluating evidence, the unmodified and modified conclusion, the practitioner's report and documentation4 Oct 2026