About AUDITOR?s PRACTICE MANUAL DIVISION I Chapter 1 Auditing ? Nature and Basic Concepts Chapter 2 Preparation for an Audit Chapter 3 Internal Audit and Internal Control Chapter 4 Audit in CIS Environment Chapter 5 Engagement Letter Chapter 6 Management and Operational Audit Chapter 7 Investigations Chapter 8 Other Aspects in Internal Audit DIVISION II Chapter 9 Appointment and Change of the Auditors Chapter 10 Cost Audit I & II Chapter 11 Auditor's Report Chapter 12 Branch Audit Chapter 13 The Company Audit Chapter 14 Code of Ethics Chapter 15 Liabilities of Auditors DIVISION III Chapter 16 Internal Audit Checklists Chapter 17 Internal Control Questionnaire Chapter 18 ICAI Guidance Note on Internal Financial Controls over Financial Reporting DIVISION IV Chapter 19 Other Aspects DIVISION V Chapter 20 Guidance Notes on Auditing Aspects Chapter 21 Standards on Auditing Chapter 22 Formats under SA Chapter 23 Standards on Quality Control and Assurance Engagements DIVISION VI Chapter 24 Books of Account, Statutory Registers and Records Chapter 25 Financial Reporting Chapter 26 Gist of Accounting Standards Chapter 27 Fixed Assets Chapter 28 Investments Chapter 29 Current Assets, Loans and Advances Chapter 30 Miscellaneous Expenditure Chapter 31 Share Capital Chapter 32 Reserves and Surplus Chapter 33 Secured Loans, Unsecured Loans and Long Term Provisions Chapter 34 Current Liabilities and Provisions Chapter 35 Contingent Liabilities Chapter 36 Profit and Loss Account Chapter 37 Accounting Treatment for MAT Credit Chapter 38 Expenditure Incurred During Construction Period Chapter 39 Financial Instruments Chapter 40 Accounting for Derivatives, Equity Index & Equity Stock Options Chapter 41 Cash Flow Statement Chapter 42 Construction Contracts Chapter 43 Effects of Changes in Foreign Exchange Rates Chapter 44 Borrowing Costs Chapter 45 Carbon Credits Chapter 46 Segment Reporting Chapter 47 Related Party Disclosures, Borrowings by Companies and Loans to Directors Chapter 48 Lease Accounting Chapter 49 Employee Benefits Chapter 50 Consolidation of Accounts Chapter 51 Accounting for Amalgamations Chapter 52 Disclosures for Loans and Advances Pursuant to Clause 32 of the Listing Agreement Chapter 53 Reporting under MSMED Act, 2006 Chapter 54 Companies (Auditor's Report) Order, 2016 ? Checklist and Specimen Reporting for Significant Matters DIVISION VII Chapter 55 Miscellaneous Internal Audits Chapter 56 Illustrative Audit Programmes Chapter 57 Specimen Charter & Reports DIVISION VIII Chapter 58 Audit of Banks Chapter 59 Audit of Non-Banking Financial Companies Chapter 60 Audit of Co-operative Societies Chapter 61 Tax Audit Chapter 62 Reporting under section 92E of the Income Tax Act, 1961 Appendix 1 Schedule III Appendix 2 Audit Report/Report of Accountant, etc., prescribed under Income-tax Rules