BBA UP Unified Syllabus (UP State Universities), Sixth SemesterSyllabusBBA-N 605: AuditingUnit I Introduction – Meaning and Objectives of Auditing, Types of Audit, Internal Audit, Audit Programme, Audit Notebook, Routine Checking and Test Checking. Unit II Internal Check System – Internal Control, Audit Procedure – Vouching Verification of Assets and Liabilities. Unit III Audit of Limited Companies – Company Auditor – Appointment, Powers, Duties and Liabilities. Auditor’s Report and Audit Certificate. Unit IV Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit, etc. Unit V Recent Trends in Auditing – Nature and Significance of Cost Audit, Tax Audit, Management Audit.