Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
---|---|---|
CO 95:Design and perform analytical procedures CO 96:Analyze how to conduct Audit of items of financial statements CO 97:Examine Company Audit in detail CO 98:Form an opinion on the Financial Statements through audit report CO 99:Analyze audit of banks and audit of different types of entities |
Interactive Lectures, Discussion, Tutorials, Reading assignments, Demonstration. Self-learning assignments, Effective questions, Giving tasks, Field practical
|
Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
· Special Features of Audit of Different Type of Entities Appointment of Auditor, Audit Procedure and Audit Report in respect of different Category of Entities: Government; Local bodies; Not-for-profit organizations; Trust and Societies, Partnership Firms, Audit of different type of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc., Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.
Audit of Banks Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, Special Consideration in Bank Audit with emphasis on Advances and NPAs
CA Module issued by ICAI
Arun Kumar Scanner, Suchitra Prakashan (P) Ltd
E-RESOURCES:
https://www.icai.org/post.html?post_id=17768
JOURNALS:
The Chartered Accountant Journal /ICAI Student Journal