Auditing Book for BBA 6th Semester All UP State

Unit

Topics

No. of Lectures

Total = 30

I

Introduction: Meaning and Objectives of Auditing, Types of Audit, Internal Audit, Audit Programme, Audit Notebook, Routine Checking and Test Checking.

6

II

Internal Check System: Internal Control, Audit Procedure: Vouching, Verification of Assets and Liabilities.

7

III

Audit of Limited Companies: Company Auditor - Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate.

7

IV

Special Audit: Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.

Recent Trends in Auditing: Nature and Significance of Cost Audit, Tax Audit, Management Audit.

10