Coming soon
AUDITING
Course Outcome(COs):
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Learning Outcome
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Learning and teaching strategies |
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CO 101:Interpret the basic working knowledge of the Audit and its terminologies. CO 102:Explain the objectives of conducting audits of financial statements and its Balance Sheet. CO 103:Summarize the auditor’s responsibilities in Verification and Valuation of Assets and Liabilities. CO 104:Supply critical thinking skills and solve auditing problems with the help of real life case studies CO105:Summarize the knowledge Depreciation, Provision & Reserve & Interpret the reports prepared by the auditors. |
Approach in teaching: Explanations, Discussion, Project work.
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• Auditing:Introduction,Meaning,Objectives
• BasicPrinciplesandTechniques
• ClassificationofAudit, Audit Planning
• Internal Control – Internal Check and Internal Audit
• Audit Procedure –VouchingandVerificationofAssets&Liabilities.
• AuditofLimitedCompanies:CompanyAuditor-Qualificationsanddisqualifications,Appointment, Rotation, Removal, Remuneration
• Auditor’s Report- ContentsandTypes.LiabilitiesofStatutoryAuditorsundertheCompaniesAct2013
• Rights & Duties of Auditors.
• SpecialAreasofAudit:SpecialfeaturesofTaxaudit
• Cost audit and Management audit
• Recent Trends in Auditing:Basic considerations of audit in EDP Environment
• Computer aided Audit techniques and tools
• AuditingStandards
• RelevantCaseStudies
• Major Corporate Scandalsin India.
• Jain, &KhandelwalAuditingShivam Publisher
• Jha, A. Students Guide to AuditingTaxmann
• Jain, Khandelwal,&PareekAuditing Ramesh Book Depot
• Singh , A.K. Auditing Theory &PracticeGalgotia Publishing Company New Delhi
• Gupta,K.Contemporary Auditing Tata Mc Graw Hill
• Sharma, S.D. Auditing Principle and PracticeTaxmann
• Sharma, T.R. Auditing Principles and ProblemsSahityaBhawan Agra
• Gupta &, Arora Fundamental of Auditing Tata Mc Graw Hill
