Auditing
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Introduction to Auditing
- Definition, Objectives & Scope
- Importance of Auditing in Business
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Types of Audit
- Statutory Audit
- Internal Audit
- Tax Audit & Management Audit
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Audit Planning & Procedures
- Audit Programme & Documentation
- Sampling Techniques in Auditing
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Internal Control System
- Meaning & Objectives of Internal Control
- Evaluation of Internal Control
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Vouching & Verification
- Vouching of Cash & Credit Transactions
- Verification of Assets & Liabilities
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Company Audit
- Appointment & Qualifications of Auditor
- Rights, Duties & Liabilities of Auditor
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Audit of Financial Statements
- Balance Sheet Audit
- Profit & Loss Account Audit
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Audit Report & Certificate
- Contents of Audit Report
- Qualified vs Unqualified Report
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Audit under Tax Laws
- Income Tax Audit (Section 44AB)
- GST Audit β Applicability & Filing
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Computerised / E-Auditing
- Use of Technology in Auditing
- Auditing with Accounting Software (Tally/ERP)
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Professional Ethics of Auditor
- Code of Ethics for Auditors
- Responsibilities & Independence
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