Auditing Osmania University B.com 5th Semester Notes

Unit 1 Introduction {Book}
Auditing Meaning, Definition, Evolution, Objectives, ImportanceVIEW
Types of AuditsVIEW
Standards of AuditingVIEW
Procedure for issue of standards by AASBVIEW

 

Unit 2 Auditor and Execution of Audit {Book}
Auditor AppointmentVIEW
Auditor Qualification and DisqualificationVIEW
Auditor QualitiesVIEW
Auditor Remuneration, RemovalVIEW
Auditor Rights, DutiesVIEW
Civil and Criminal Liabilities of AuditorsVIEW
Commencement of AuditVIEW
Engagement LetterVIEW
Audit ProgramVIEW
Audit Note BookVIEW
Audit WorkbookVIEW
Audit MarkingsVIEW

 

Unit 3 Internal Control, Internal Check and Internal Audit {Book}
Meaning and Objectives of Internal ControlVIEW
Internal CheckVIEW
VIEWVIEWVIEW
Internal AuditVIEW
Internal Check Vs. Internal AuditVIEW
Internal Control vs. Internal AuditVIEW

 

Unit 4 Vouching {Book}
Meaning, Objectives, Types of VouchersVIEW
Vouching of Trading TransactionsVIEW
Vouching Cash TransactionVIEWVIEW
Auditing in an EDP EnvironmentVIEW

 

Unit 5 Verification and Valuation of Assets {Book}
Meaning and Definition, DistinctionVIEW
Verification and Valuation of various Assets and LiabilitiesVIEWVIEW
Contingent LiabilitiesVIEW
*Goodwill InvestmentVIEW
Audit Committee, Role of Audit CommitteeVIEW
Audit ReportsVIEW

 

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