Practical Auditing

Dr. G. Raja Priya and A Suresh Kumar.


ISBN - 9789386488251

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B.Com, Fifth Semester- According to the Syllabus of ‘University of Madras’
 
Syllabus
PRACTICAL AUDITING
 
Unit-I
Meaning and Definition of Auditing – Distinction between Auditing and Accounting – Objectives – Advantages and Limitations of Audit – Scope of Audit – Classifications of Audits – Audit Planning, Meaning – Audit Programme, Meaning, Objectives and Contents Audit Note Book, Contents, Usefulness of Audit Note Book – Audit Working Papers Meaning, Ownership and Custody – Test Checking and Routine Checking, Meaning Internal Control, Meaning, Defintion, Objectives, Technique for Evaluation of Internal Control System – Internal Check, Meaning, Objectives, Difference between Internal Control, Internal Check and Internal Audit.
 
Unit-II
Vouching, Meaning and Definitions, Objectives – Trading Transactions – Audit of Ledger – Scrutinising of Ledgers – Vouching of Cash Receipts and Payments. Vouching of Outstanding Assets and Liability – Verification, Meaning, Objectives and Process – Valuation of Assets and Liabilities – Distinction between Verification and Valuation.
 
Unit-III
Depreciation and Reserves – Meaning – Auditor’s Duty with Regard to Depreciation – Reserves and Provisions – Distinguish Reserves and Provision – Depreciation of Wasting Assets.
 
Unit-IV
Appointment of Auditors – Appointment of First Auditor – Appointment by Central Government – Filling of Casual Vacancy – Appointment by Special Resolution – Re-appointment and Compulsory Re-appointment – Ceiling on the Number of Auditorship – Removal of Auditor – Remuneration – Auditors Lien – Qualification and Disqualification – Duties of the Company Auditor – Rights and Powers of Auditors – Different Classes of Auditors – Audit Report – Preparation and Presentation.
 
Unit-V
EDP Audit – Meaning – Division of Auditing in EDP Environment – Impact of Computerisation on Audit Approach – Online Computer System Audit – Types of Online Computer Systems – Audit Around with the Computers – Procedure of Audit under EDP System.
MU2017/BCOM/5/01
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