Auditing (B.Com)

Principles and techniques of auditing, vouching, verification, company auditor and audit report.

6 महीनेअवधि 5Chapters23टॉपिक

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सिलेबस · पाठ्यक्रम

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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

परिचय

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

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.