Auditing N605 Online Class
BBA- VI SEMESTER BBA-N605 AUDITING Objective: To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements and solving simple case – studies. Unit 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. Audit of Limited Companies: Company Auditor- Appointment, Powers, Duties and Liabilities. Auditor‟s Report and Audit Certificate. Unit III Special Audit, Audit of Banking Companies, Audit of Insurance Companies, Audits of Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc. Unit IV Recent trends in Auditing: Nature and Significance ...