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Sem Iv Sybcom Auditing

This document provides information about an Auditing course offered at Jai Hind College, Basantsing Institute of Science, and J.T. Lalvani College of Commerce in Mumbai, India. The course is part of the S.Y.B.Com program for the academic year 2019-2020. It is a 4 credit course offered in Semester IV, with 4 lectures per week. The course objectives are to understand audit concepts and techniques. The course covers topics like auditing concepts, errors and frauds, duties of company auditors, vouching, and verification of assets and liabilities. Students will be evaluated through continuous assessments worth 40% and a semester end examination worth 60% of the total marks.

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Sejal Khambal
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1K views3 pages

Sem Iv Sybcom Auditing

This document provides information about an Auditing course offered at Jai Hind College, Basantsing Institute of Science, and J.T. Lalvani College of Commerce in Mumbai, India. The course is part of the S.Y.B.Com program for the academic year 2019-2020. It is a 4 credit course offered in Semester IV, with 4 lectures per week. The course objectives are to understand audit concepts and techniques. The course covers topics like auditing concepts, errors and frauds, duties of company auditors, vouching, and verification of assets and liabilities. Students will be evaluated through continuous assessments worth 40% and a semester end examination worth 60% of the total marks.

Uploaded by

Sejal Khambal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

JAI HIND COLLEGE

BASANTSING INSTITUTE OF SCIENCE


&
[Link] COLLEGE OF COMMERCE
(AUTONOMOUS)
"A" Road, Churchgate, Mumbai - 400 020, India.

Affiliated to
University of Mumbai

Program : [Link].
Proposed Course : AUDITING
Credit Based Semester and Grading System (CBGS) with effect
from the academic year 2018-19

1
[Link]. AUDITINGSyllabus
Academic year 2019-2020
Semester IV

Course Course Title Credits Lectures


Code /Week
CACC402 AUDITING 04 04

Semester IV
Course: AUDITING (Credits :05 Lectures/Week:04 )
CACC402
Objectives: To understand the meaning and objectives of audit of
commercial organization, to achieve internal efficiency and accuracy, the
legal provisions covered under the Companies Act, 2013 dealing with
qualifications, disqualifications, rights, duties and independence of company
auditor,the various vouchers prepared by the organization as documentary
evidence for the financial statement prepared by the company and its
evaluation by auditor and the verification and valuation of various items
covered by financial statements.

Outcomes:
To help students to learn various Auditing techniques which helps them to
know business analysis and also how to prepare Audit Report.

Unit I Auditing Concepts 15L


[Link]: Financial Statements, Definitions,Objectives of
Auditing and Principles of Audit & Auditing Concepts
[Link] Frauds: Definitions, Reasons, Types, Risk of fraud,
Detection of Frauds and Errors, Limitations of Audit
[Link] Duties and Responsibilities vis a vis Errors & Frauds

Unit II Company Auditor 15 L


[Link] of Company Auditor
2. Disqualifications of Company Auditor
3. Rights of Company Auditor
4. Duties of Company Auditor
5. Independence of Company Auditor

Unit III Vouching 15 L


[Link] of Income
[Link] of Expenditure
Unit IV Verification 15 L
[Link] of Assets
[Link] of Liabilities

2
Textbooks and Reference Books:
1. Auditing & Assurance for CA IPCC By Sanjib Kumar Basu,(2017)Pearson
Education, New Delhi

2. Auditing (2019)By [Link], Manan Prakashan, Mumbai

3. Auditing (2019) By Choudhry Chopde,Sheth Publications, Mumbai.

4. Auditing Principal& Practice (2010)By [Link]. Taxmann Publication Pvt.


Ltd.: New Delhi

5. A Hand Book of Practical Auditing (2013) By B.N. Tandon, S. Sudharsanam, S.


Sundharabahu. S. Chand and Company Ltd.

Evaluation Scheme
I. Continuous Assessment ( C.A.) - 40 Marks
(i) C.A.-I : Test – 20 Marks of 30 mins. duration
(ii) C.A.-II : Projects/ Presentations/ Open Book Test/ Online Test.

II. Semester End Examination ( SEE)- 60 Marks

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