Book Details

Auditing (O.U)

Auditing (O.U)

Published by SIA Publishers and Distributors (P) Ltd.

Course Code : B.Com III-V (O.U)
Author : SIA PUBLISHERS
University : Osmania University
Regulation : 2019
Categories : Arts and Science
Format : ico_bookPDF (DRM Protected)
Type :

eBook

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Description :

UNIT-I

INTRODUCTION

Auditing: Meaning - Definition - Evolution - Objectives - Importance -Types of Audit - Standards of Auditing - Procedure for Issue of Standards by AASB.

UNIT-II

AUDITOR AND EXECUTION OF AUDIT

Appointment - Qualification and Disqualification - Qualities - Remuneration - Removal - Rights - Duties -Civil and Criminal Liabilities of Auditors - Commencement of Audit -Engagement Letter - Audit Program- Audit Note Book - Audit Workbook - Audit Markings.

UNIT-III

INTERNAL CONTROL, INTERNAL CHECK AND INTERNAL AUDIT

Meaning and Objectives of Internal Control - Internal Check and Internal Audit - Internal Check Vs.Internal Audit - Internal Control vs. Internal Audit.

UNIT-IV

VOUCHING

Meaning - Objectives - Types of Vouchers - Vouching of Trading Transactions - Vouching Cash Transaction - Auditing in an EDP Environment.

UNIT-V

VERIFICATION AND VALUATION OF ASSETS

Meaning and Definition - Distinction - Verification and Valuation of various Assets and Liabilities- Audit

Committee - Role of Audit Committee - Audit Reports.

Note : Auditing, B.Com III-V (O.U)

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