Principles and Practice of Auditing Bangalore University B.Com 5th Semester NEP Notes
16/11/2023 1 By indiafreenotes| Unit 1 [Book] | ||
| Introduction Meaning and Definition Objectives, Types of Audit, Merits and Demerits of Auditing, Relationship of Audit with other Disciplines | VIEW | |
| Preparations before Commencement of new Audit | VIEW | |
| Working Papers | VIEW | |
| Audit Note Book | VIEW | |
| Audit Programme | VIEW | |
| Qualities of an Auditor | VIEW | VIEW |
| Audit Planning | VIEW | |
| Audit Strategy | VIEW | |
| Audit Engagement | VIEW | |
| Audit Documentation | VIEW | |
| Audit Evidence, Written Representation | VIEW | |
| Unit 2 [Book] | |
| Introduction, Audit risk, Assessment of Risk | VIEW |
| Internal Control Meaning and Objectives | VIEW |
| Internal Check Meaning, Objectives and Fundamental Principles | VIEW |
| Internal check with regards to | VIEW |
| Wage payment | VIEW |
| Cash Sales | VIEW |
| Cash Purchases | VIEW |
| Unit 3 [Book] | |
| Meaning and Objectives of Verification and Valuation | VIEW |
| Position of an Auditor as regards the Valuation of assets | VIEW |
| VIEW | |
| Verification and Valuation of different items of Land and Building | VIEW |
| Verification and Valuation of different items of Plant and Machinery | VIEW |
| Verification and Valuation of different items of Investments | VIEW |
| Verification and Valuation of different items of Stock in Trade | VIEW |
| Liabilities and Bills payable | VIEW |
| Sundry Creditors | VIEW |
| Contingent Liabilities | VIEW |
| Unit 4 [Book] | |
| Company Auditor: Qualification, Powers, Duties and Liabilities | VIEW |
| Company Auditor Appointment | VIEW |
| Professional ethics of an auditor | VIEW |
| Audit Procedure of NGOs | VIEW |
| Audit Procedure of Charitable institutions | VIEW |
| Educational institutions | VIEW |
| Audit Procedure of Government | VIEW |
| Audit Procedure of Local Bodies | VIEW |
| Audit Procedure of Cooperative societies | VIEW |
| Audit Procedure of Hotels | VIEW |
| Audit Procedure of Hospitals | VIEW |
| Audit Procedure of Clubs | VIEW |
| Audit Procedure of Banks | VIEW |
| Unit 5 [Book] | |
| Introduction, Meaning, Elements of Audit Report, Types of Audit Report | VIEW |
| Independent Auditors Report and their illustration | VIEW |
| Professional Ethics | VIEW |
| VIEW | |
| Code of Ethics | VIEW |
| Professional Accountants in Public practices and Business | VIEW |
| Fundamental Principles of Professional Ethics | VIEW |
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