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
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
Code of Ethics VIEW
Professional Accountants in Public practices and Business VIEW
Fundamental Principles of Professional Ethics VIEW