Auditing CCSU B.Com 6th Semester NEP Notes

Unit 1 [Book]
Accounting	VIEW
Methodology of Accounting	VIEW
Auditing and Fraud Risk Management in Kautilya’s Arthshastra	VIEW
Audit and Meaning, Nature, Objectives	VIEW
Various Classes of Auditing	VIEW
Standard of Auditing	VIEW
Audit Process	VIEW
Pronouncements on accepted Auditing Practices	VIEW
Internal Control and the Need for its evaluation by the Auditor	VIEW

Unit 2 Audit Procedures [Book]
Audit Verification Programme, Selective Verification	VIEW
Audit in depth, Test Checking	VIEW
Auditor’s Approach to Statistical Sampling	VIEW
Routine Checking	VIEW
Vouchers	VIEW
Verification of Assets and Liabilities	VIEW
Valuation of Assets and Liabilities	VIEW
Auditor’s Report on Profit and Loss Account	VIEW
Auditor’s Report on Balance Sheet	VIEW

Unit 3 [Book]
Audit of Limited Companies	VIEW
Qualifications and Appointment of Company Auditors their powers, Duties and Liabilities as per Company Act 1956	VIEW
Enquiries under Section 227 (IA)	VIEW
Audit of Share Capital	VIEW
Audit of Share Transfer	VIEW
Audit of Managerial Remuneration	VIEW
Additional matters in the Auditor’s Report (Manufacturing and other companies)	VIEW
Auditor’s Report Order 1988	VIEW

Unit 4 [Book]
Audit of Public Sector Undertakings	VIEW
Audit of Banks	VIEW
Audit of Departmental Undertakings	VIEW
Audit of Statutory Corporations	VIEW
Audit of Government Companies	VIEW
Procedure of Appointment of Auditors	VIEW
Audit of Insurance Companies	VIEW
Audit of Non-profit Companies	VIEW
Cost Audit, Importance	VIEW
Provisions regarding Cost Audit, Cost Audit Report, Tax and Social Audit	VIEW
Internal Audit, Objective and Scope	VIEW
Responsibilities and Authority of Internal Auditors	VIEW
Relationship between Internal Auditor and Statutory Auditor	VIEW