Course Outcomes (COs):
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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CO 182: Analyze current auditing standards and procedures and apply them in auditing engagements. Assess the risk and Plan and strategize audit as per auditing standards CO 183:Understand Special aspects of Auditing in an Automated Environment and CO 184:Analyze Corporate Governance in audit and disclosure requirements. Conduct audit of Consolidated financial statements, banks and NBFC CO 185:Analyze audit in limited companies and Audit under fiscal laws and public sector undertakings CO 186:Describe the role of Peer review board quality review board and Appraise the knowledge of code of ethics to your professional practice and Identify threats and safeguards measures while compliance of fundamental principles of professional ethics |
Interactive Lectures, Discussion, Tutorials, Reading assignments
Self-learning assignments, Effective questions, Seminar presentation,
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
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Quality Control
General Auditing Principles and Auditors Responsibilities
Audit Planning, Strategy, and Execution
Materiality, Risk Assessment and Internal Control
Audit Evidence
Completion and Review
Reporting
Specialized Areas
Audit-related Services
Review of Financial Information
Prospective Financial Information and Other Assurance Services
Digital Auditing and Assurance
Group Audits
Special Features of Audit of Banks & Non-Banking Financial Companies
Overview of Audit of Public Sector Undertakings
Internal Audit
Due Diligence, Investigation and Forensic Accounting
Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance, etc.
Professional Ethics and Liabilities of Auditors
ESSENTIAL READINGS:
SUGGESTED READINGS:
E-RESOURCES:
JOURNALS: