Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Introduction to AuditingUnit 2: Audit Planning and Internal ControlUnit 3: Vouching
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Verification and ValuationUnit 5: Company Auditor and Audit Report
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 5 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
सिलेबस · पाठ्यक्रम
1 subject · 5 chapters · 23 topics
01Unit 1: Introduction to Auditing
5 टॉपिक+
- Meaning and objectives of auditing
- Detection and prevention of errors and frauds
- Types of audit: statutory, internal, continuous, periodical, interim
- Advantages and limitations
- Standards on Auditing: an introduction
02Unit 2: Audit Planning and Internal Control
5 टॉपिक+
- Audit programme and audit notebook
- Working papers
- Internal check and internal control
- Internal audit
- Test checking and audit sampling
03Unit 3: Vouching
4 टॉपिक+
- Meaning and importance of vouching
- Vouching of cash receipts and payments
- Vouching of purchases and sales
- Vouching of trading transactions
04Unit 4: Verification and Valuation
4 टॉपिक+
- Meaning of verification and valuation
- Verification of fixed assets and investments
- Inventory valuation and verification
- Verification of cash and liabilities
05Unit 5: Company Auditor and Audit Report
5 टॉपिक+
- Qualifications and disqualifications of a company auditor
- Appointment, rotation and removal
- Rights, duties and liabilities
- Audit report: unmodified, qualified, adverse, disclaimer
- CARO, tax audit and cost audit: an introduction
About this course
आप यह कर पाएँगे
- Explain the meaning, objectives, types, advantages and limitations of auditing
- Prepare an audit programme and evaluate internal check and internal control
- Vouch cash, purchase and sales transactions with proper evidence
- Verify and value assets and liabilities at the balance sheet date
- Explain the appointment, rights and duties of a company auditor and the kinds of audit reports
यह किसके लिए है
- B.Com students (General and Accounting & Taxation streams) of Semester 5 under the UP State Universities NEP 2020 syllabus
- Students aiming for articleship, audit assistant jobs or CA / CMA courses
आपको क्या चाहिए
- Financial and Corporate Accounting basics
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
सवाल
Is auditing useful for CA articleship?
Yes. Vouching, verification and audit reports are daily work in a CA firm, and we relate each topic to practical audit work.
Which law is followed for company audit?
The Companies Act 2013 and Standards on Auditing, as prescribed in the university syllabus.
Which syllabus does the course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches as per your university syllabus and papers.
