by | Unit 1 | |
| Auditing, Meaning, Definition, Evolution, Objectives, Types, Advantages and Limitations | VIEW |
| Standards of Auditing | VIEW |
| Procedure for Issue of Standards by AASB- SA 200 | VIEW |
| Objective of an Independent Auditor | VIEW |
| Conduct of an Audit in Accordance with Standards of Auditing | VIEW |
| Auditor, Appointment, Qualities, Remuneration, Qualification and Disqualification, Power, Removal, Rights and Duties | VIEW |
| Civil and Criminal Liabilities of Auditors | VIEW |
| Unit 2 | |
| Commencement of Audit | VIEW |
| Engagement Letter | VIEW |
| Agreeing the terms of Audit Engagement | VIEW |
| Audit Planning, Meaning and Objectives, Nature and Extent of Planning | VIEW |
| Audit Strategy | VIEW |
| Relationship between Audit Strategy and Audit Plan | VIEW |
| Contents of Audit Plan | VIEW |
| Audit Programme | VIEW |
| Circumstances Requiring Alteration of Audit Programme | VIEW |
| Audit Documentation, Meaning and Importance | VIEW |
| Permanent and Current Audit Files | VIEW |
| Audit Note Book | VIEW |
| Audit Workbook / Audit Working Papers | VIEW |
| Audit Markings | VIEW |
| Unit 3 | |
| Understanding the Entity and its Environment | VIEW |
| Identifying and Assessing Risks of Material Misstatement at Financial Statement level & Assertion level | VIEW |
| Materiality in Audit, Meaning and Significance of Materiality | VIEW |
| Materiality in Planning and Performing an Audit | VIEW |
| Audit Risk, Meaning, Components, Inherent Risk, Control Risk, Detection Risk | VIEW |
| Risk of Material Misstatement | VIEW |
| Relationship between Materiality and Audit Risk | VIEW |
| Internal Control, Meaning, Objectives, Component | VIEW |
| Internal Audit, Meaning, Functions and Scope | VIEW |
| Roles and Responsibilities of Internal Auditor | VIEW |
| Internal Check Vs. Internal Audit | VIEW |
| Internal Control vs. Internal Audit | VIEW |
| Internal Audit Vs External Audit | VIEW |
| Unit 4 | |
| Audit Evidence, Meaning, Definition, Procedures, Sources, Importance | VIEW |
| Concepts of Sufficiency and Appropriateness of Audit Evidence | VIEW |
| Reliability of Audit Evidence | VIEW |
| Auditor’s Response to Assessed Risks | VIEW |
| Test of Control | VIEW |
| Substantive Procedures, Analytical Procedures & Test of Details | VIEW |
| Vouching, Meaning and Objectives | VIEW |
| Verification of various Assets and Liabilities | VIEW |
| Valuation of various Assets and Liabilities | VIEW |
| Unit 5 | |
| Audit Completion Procedures | VIEW |
| Audit Report, Elements of an Audit Report | VIEW |
| Types of Audit Opinions | VIEW |
| Emphasis of Matter and Other Matter Paragraph | VIEW |
