Accounting and Taxation
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Home > Audit and Assurance

Audit and Assurance [1]

Paper Code: 
AAF 411
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

The Objective of this course is to gain knowledge of auditing procedures and techniques and their application.

18.00

Audit framework and regulation: Concept of audit and other assurance Engagements, External audits, Corporate governance, Professional ethics and ACCA’s Code of Ethics and Conduct Internal audit and governance: Differences between external audit and internal audit, scope of the internal audit function, outsourcing and internal audit assignments

18.00

Planning and risk assessment: Obtaining and accepting audit engagements, objective and general principles, Understanding the entity and its environment, Assessing audit risks, Fraud, laws and regulations Audit planning and documentation

18.00

Internal control: Internal control systems, uses and evaluation of internal control systems by auditors, Tests of control, Communication on internal control

18.00

Audit evidence: Financial statement assertions and audit Evidence, Audit procedures, Audit sampling and other means of testing, Audit of specific items, Computer-assisted audit techniques, Work of others and Not-for-profit organizations

18.00

Review and reporting: Subsequent events, Going concern, Written representations, Audit finalization and the final review, Audit reports

Essential Readings: 

Study material of ACCA

Students Guide to Auditing: Aruna Jha (Taxmann) Auditing: Jain, Khandelwal, Pareek(Ramesh Book Depot)

Auditing Theory & Practice: A.K Singh (Galgotia Publishing Company)

References: 

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) Practical Auditing: Spicer& Pegler

Fundamental of Auditing: Gupta & Arora(Tata Mc Graw Hill)

Academic Year: 
2018-2019 [2]

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/corpirate-reporting

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/corpirate-reporting
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2018-2019