Course on “Certification of Annual Accounts of Autonomous Bodies / Preparation of SARs”

(13 July to 17 July, 2009)

Day	Session I (10.00 am to 11.15am)	Session II (11.30am to 12.45 pm)	Session III (2.00 pm to 3.15 pm)	Session IV (3.30 pm to 4.45 pm)
13.07.2009	Inauguration by ADAI(C&AB)	Procedure for undertaking audit u/s 14, 15, 19 & 20 of CAG’s (DPC) Act 1971.		Salient features of Regulations on Audit and Accounts relating to ABs.
Faculty		Shri M. S. Subrahmanyan		Shri K. P. Yadaw
14.07.2009	Importance of Accounting policies. Compliance with AS-1 and AS-5	Introduction to Accounting Standards.(AS 6 & 10)	Salient features of Uniform Format of Accounts/ Format of SAR.
Faculty	Shri Sunil Bansali	Shri Sunil Bansali	Shri Nand Kishore
15.07.2009	Evaluation of Internal Control Mechanism in audit of ABs		Forming Audit Opinion with reference to AAS-28. Drafting and Contents of draft SAR and Management letter.
Faculty	Shri P. K. Monga		Shri K. P. Sashidharan
16.07.2009	Introduction to Accounting Standards.(AS 9 & 12)	Audit Risk in Financial Audit-how to evaluate audit risk with practical problems/accounts.	Adoption of Sampling Techniques in audit of Abs.		Case Study and group discussion
Faculty	Shri Sunil Bansali	Shri K. P. Yadaw	Shri K. P. Yadaw
17.07.2009	Case study and group discussion. SAR prepared by the participants will be discussed.		Objective type test.		Feedback & Valediction DG (AB) & Director General (iCISA)

Registration: 9:00 – 10:00am, Tea Break: 11:15 – 11:30 am and 3:15 – 3:30 pm and Lunch Break: 12:45 – 2:00 pm.