AUDITING- PRACTICAL

Paper Code: 
CATG 514
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

COURSE OUTCOMES (COs):

Course outcome

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to:

CO 136: Inferring and Interpreting the case studies related to Tax Audit. Comprehensive Problems containing detailed provisions of Tax Audit.

CO137: Comprehensive checking the voucher of different organisations.

CO138: Analyzing the cases Studies of Audit of Governments Companies, Audit of Accounts of Private Concerns.

CO139: Comprehensive study & analyzing the cases Studies of Audit report of  in various cases.

CO140: Inferring and Interpreting the case studies related to Latest Judicial pronouncements with respect to Audit.

Explanations,

Discussion, Project, Field Trip

 

 

Observation, Presentation, Report writing

 

6.00

• Practical Aspects of Tax Audit

6.00

• Preparation & Audit of Vouchers of different Institutions

6.00

• Case Studies of Audit of Governments Companies

6.00

• Analysis of Audit Report in various cases

6.00

• Latest Judicial pronouncements with respect to Audit

Essential Readings: 
  • Students Guide to Auditing: ArunaJha(Taxmann)
  • Auditing: Jain, Khandelwal, Pareek(Ramesh Book Depot)
  • Fundamental of Auditing: Gupta & Arora(Tata Mc Graw Hill)
  • Auditing Theory & Practice: A.K Singh (Galgotia Publishing Company New Delhi)

 

References: 

SUGGESTED REFERENCE BOOKS:

  • Auditing: Jain, Khandelwal(Shivam Publisher)
  • Contemporary Auditing: Kamal Gupta(Tata Mc-Graw Hill)
  • Auditing: Principle and Practice, S.D Sharma(Taxmann)
  • Auditing Principles and Problems: T.R Sharma (Sahitya Bhawan Agra)

e- RESOURCES:

REFERENCE JOURNALS::

  • IUP Journal of Accounting Research
  • The ICFAI reader
  • IUP Journal Accounting Research and Audit Practices.

 

Academic Year: 
2023-2024
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