CCSU(B.COM) C-302 Auditing
| UNIT 1 Introduction: | ||
| 1 | Meaning and objective of Auditing | VIEW |
| 2 | Types of Audit | VIEW |
| 3 | Audit Programme | VIEW |
| 4 | Audit Notebooks | VIEW |
| 5 | Audit Working papers | VIEW |
| 6 | Audit Evidences | VIEW |
| 7 | Consideration for commencing an audit | VIEW |
| 8 | Routine checking and test checking | VIEW |
| 9 | Internal check system | VIEW |
| 10 | Internal audit and Internal control | VIEW |
| UNIT 2 Audit Procedure: | ||
| 1 | Vouching | VIEW |
| 2 | Verification of Assets and Liabilities | VIEW |
| UNIT 3 | ||
| 1 | Audit of companies Powers, | VIEW |
| 2 | Company Auditor appointment | VIEW |
| 3 | Auditor Powers & Duties | VIEW |
| 4 | Auditor Liabilities | VIEW |
| 5 | Removal of auditor as per provision of the companies Act 2013 | VIEW |
| UNIT 4 | ||
| 1 | Auditor’s Report: Clean report and Qualified Report | VIEW |
| UNIT 5 Recent Trends in Auditing: | ||
| 1 | Nature and significance of cost Audit | VIEW |
| 2 | Tax Audit | VIEW |
| 3 | Management Audit | VIEW |
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