Contemporary Audit ( 740+MCQ )

Syllabus

PAPER II: Contemporary Audit

Unit I

Nature & Objectives of Auditing; Types of Audit, Auditing Techniques; Internal Control & Internal Check, Audit Programme, Routine checking, Test checking.

Unit II

Audit Procedure, Vouching, Verification of Assets & Liabilities, Investigation, Divisible Profit and Dividend, Internal Audit.

Unit III

Government Audit, Audit of Limited Companies, Company Auditor: Appointment, Remuneration, Powers, Duties and Liabilities, Audit report.

Unit IV

Standards on Auditing, Audit of Special entities: Non Profit Organisations, Educational Institutions, Clubs, Cost Audit, Tax Audit and Management Audit.