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3. B.COM 5TH SEMESTER COMPLETE NOTES WITH SOLVED BOOKS OF MANAGEMENT ACCOUNTING OF JAIN AND NARANG

Sunday, January 13, 2013

Dirbugarh University - Semester IV - Auditing (403)


Total Marks: 100 (End Sem 80 + IA 20)
Unit – I: Audit and Audit Process: Download Now
(a)    Audit – The attest function, meaning, importance, objects and various classes of audit.
(b)   Audit Process – Internal Control; Internal audit and internal check; planning the audit; Audit programme; Evidence and Working Papers; Audit Sampling.

Unit – II: Audit Procedures:
Routine checking; Vouching; Verification and Valuation of Liabilities.

Unit – III: Audit of Limited Companies: Download Now
Qualification and appointment of Company auditor; their powers, duties and liabilities; Audit of share capital and debentures; Share transfers and managerial remuneration; Depreciation and reveres; Divisible profits and dividends; Audit of Public undertakings.

Unit – IV: Audit of Specilialized Units and Investigation
(a)    Audit of Specialized Units – Special features of audit of banking companies, educational institutions and cooperative societies.
(b)   Investigations – Meaning, difference between auditing and investigation and various classes of investigation.

Unit – V: Auditor’s Communication and Recent Trends
(a)    Auditor’s Communication – Standard and qualified reports; Statutory report.
(b)   Recent trends in Auditing – cost audit; Tax audit; Management audit; Efficiency audit and Propriety audit, SSAP.