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Principles and Practice of Auditing
6th July 2020
By
indiafreenotes
Unit 1 Introduction to Auditing {Book}
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Auditing
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Differences between Accountancy and Auditing
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Preparation before Commencement of New Audit
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Audit Notebook
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Audit Working Papers
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Audit Program
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Recent Trends in Auditing
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Nature & Significance of Tax Audit
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Cost Audit
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Management Audit
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Unit 2 Internal Control {Book}
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Internal Control
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Internal Check Meaning, Objectives and Fundamental Principles
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Internal Check as Regards
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Wage Payments
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Cash Sales
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Cash purchases
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Internal Audit Meaning, Advantages and Disadvantages of Internal Audit
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Differences between Internal Check and Internal Audit
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Unit 3 Vouching {Book}
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Vouching Meaning, Definition, Importance, Objective, Characteristics and Source
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Routine Checking and Vouching
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Vouching of Receipts: Cash Sales, Receipts from Debtors
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Proceeds of the sale of Investments
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Vouching of Payments: Cash Purchases
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Deferred Revenue Expenditure
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Unit 4 Verification and Valuation of Assets and Liabilities {Book}
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Meaning and Objectives of verification and valuation
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Verification and Valuation of different Items
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Goodwill Investments
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Stock in Trade
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Liabilities and Bills Payable
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Sundry Creditors
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Contingent Liabilities
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Unit 5 Audit of Limited Companies and Others {Book}
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Company Auditor Appointment
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Company Auditor Qualification
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Professional Ethics of an Auditor
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Audit of Educational Institutions
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Audit of Insurance Companies
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Audit of Cooperative Societies
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