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Institute For Excellence in Higher Education (IEHE), Bhopal: Semester

This document outlines the syllabus for an Auditing course. It includes 6 sections: [1] an introduction to auditing concepts; [2] internal control and auditing; [3] verification and valuation of assets; [4] an auditor's qualifications, appointment, remuneration, rights, duties and liabilities; [5] auditing of company accounts with a focus on share capital and profits; and [6] professional ethics and regulations. The objectives are to provide basic knowledge of auditing. Reference books are also listed.

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221 views1 page

Institute For Excellence in Higher Education (IEHE), Bhopal: Semester

This document outlines the syllabus for an Auditing course. It includes 6 sections: [1] an introduction to auditing concepts; [2] internal control and auditing; [3] verification and valuation of assets; [4] an auditor's qualifications, appointment, remuneration, rights, duties and liabilities; [5] auditing of company accounts with a focus on share capital and profits; and [6] professional ethics and regulations. The objectives are to provide basic knowledge of auditing. Reference books are also listed.

Uploaded by

Anonymous A0NiFD
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© © All Rights Reserved
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C-693

Institute for Excellence in Higher Education (IEHE), Bhopal


[Link]. (HONOURS): PART-III Semester: VI
SUBJECT: ACCOUNTS (HONOURS) PAPER: HONOURS-II
TITLE: AUDITING

Maximum Marks: 150


SYLLABUS
OBJECTIVES: The course is designed to provide exposure of the basic knowledge in Auditing

Course Content:

I. Introduction, origin, definition, Difference between Auditing and Accounting objectives,


Types of Audit, Errors frauds and manipulations, principles and techniques of Auditing,
various classes of audit, audit working, audit papers, audit note book. Preparation before
audit and programme Investigation – Scope of Investigation, meaning, difference
between investigation and auditing, Essentials for investigation. Aims of investigation.

II. Internal control, Internal Check and audit, Vouching-objects importance, vouching of
cash transactions, vouching of trading transactions, routine checking.

III. Verification & valuation: Problem in the valuation of assets. Valuation and the auditor,
general principles of verification, verification of different kinds of assets. Auditor's duty
in respect of depreciation, reserves and dividends. Divisible profit and dividends.

IV. Auditor’s Qualification, appointment and remuneration, rights, duties and liabilities of an
auditor.

V. Company Audit: Audit of Company accounts with special reference to share and profits.
1. Issue of share capital
2. Issue of shares other than cash
VI. Professional ethics and regulations of C.A. Act, 1949.

Reference Books
1. Auditing : B.N. Tandon
2. Auditing : T.R. Sharma
3. Auditing : S.M. Shukla (Hindi)
4. Auditing : Ravindra Kumar
5. Auditing : R.G. Saxena
6. Auditing : Kamal Gupta
7. Auditing : K.K. Ahuja
8. Auditing : O.P. Gupta

Approved for the session 2019–20 Page 1 of 1

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