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Auditing - Practical [1]

Paper Code: 
25CATG614
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to appraise the students with regards to practical aspects of audit.

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

25CATG614

Auditing – Practical (Practical)

 

CO211: Interpreting & inferring the case studies related to Tax Audit along with Comprehensive Problems containing detailed provisions of Tax Audit.

CO212: Determine the comprehensive checking the voucher of different business organizations.

CO213: Analyzing the cases Studies of Audit of Governments Companies, Audit of Accounts of Private Concerns.

CO214: Evaluate & analyzing the audit report of various cases.

CO215: Interpreting & inferring the case studies related to Latest Judicial pronouncements with respect to Audit.

CO216: Contribute effectively in course-specific interaction

Approach

in

teaching:

Interactive

Lectures,

Discussion,

Tutorials,

Reading

assignments

; Solving

Questions.

Learning

activities

for the

students:

Self learning

assignments

, Effective

questions,

Seminar

presentation

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects.

 

6.00
Unit I: 
Tax Audit

● Practical Aspects of Tax Audit

6.00
Unit II: 
Audit of Vouchers of Different Institutions

● Preparation & Audit of Vouchers of different Institutions

6.00
Unit III: 
Audit of Governments Companies

● Case Studies of Audit of Governments Companies

6.00
Unit IV: 
Analysis of Audit Report

● Analysis of Audit Report in various cases

6.00
Unit V: 
Judicial pronouncements

● Analysis of Audit Report in various cases

Essential Readings: 

● Students Guide to Auditing: Aruna Jha(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: 

● 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:
● https://resource.cdn.icai.org/46535bosinter-p6-cp12.pdf [2]
● https://resource.cdn.icai.org/46536bosinter-p6-cp13.pdf [3]
● https://resource.cdn.icai.org/46533bosinter-p6-cp10.pdf [4]

Reference Journals:
● IUP Journal of Accounting Research
● The ICFAI reader
● IUP Journal Accounting Research and Audit Practices.

Academic Year: 
2025-2026 [5]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/auditing-practical-1

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/auditing-practical-1
[2] https://resource.cdn.icai.org/46535bosinter-p6-cp12.pdf
[3] https://resource.cdn.icai.org/46536bosinter-p6-cp13.pdf
[4] https://resource.cdn.icai.org/46533bosinter-p6-cp10.pdf
[5] https://accountingtaxation.iisuniv.ac.in/academic-year/2025-2026