Auditing Osmania University 5th Semester Notes

25/11/2020 1 By indiafreenotes
Unit 1 Introduction {Book}
Auditing Meaning, Definition, Evolution, Objectives, Importance VIEW
Types of Audits VIEW
Standards of Auditing VIEW
Procedure for issue of standards by AASB VIEW


Unit 2 Auditor and Execution of Audit {Book}
Auditor Appointment VIEW
Auditor Qualification and Disqualification VIEW
Auditor Qualities VIEW
Auditor Remuneration, Removal VIEW
Auditor Rights, Duties VIEW
Civil and Criminal Liabilities of Auditors VIEW
Commencement of Audit VIEW
Engagement Letter VIEW
Audit Program VIEW
Audit Note Book VIEW
Audit Workbook VIEW
Audit Markings VIEW


Unit 3 Internal Control, Internal Check and Internal Audit {Book}
Meaning and Objectives of Internal Control VIEW
Internal Check VIEW
Internal Audit VIEW
Internal Check Vs. Internal Audit VIEW
Internal Control vs. Internal Audit VIEW


Unit 4 Vouching {Book}
Meaning, Objectives, Types of Vouchers VIEW
Vouching of Trading Transactions VIEW
Vouching Cash Transaction VIEW VIEW
Auditing in an EDP Environment VIEW


Unit 5 Verification and Valuation of Assets {Book}
Meaning and Definition, Distinction VIEW
Verification and Valuation of various Assets and Liabilities VIEW VIEW
Contingent Liabilities VIEW
*Goodwill Investment VIEW
Audit Committee, Role of Audit Committee VIEW
Audit Reports VIEW