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Savitribai Phule Pune University, Maharashtra, General Semester 5, Auditing Syllabus

Auditing Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus

Unit - 1 Introduction

Unit I

Introduction to Principles of Auditing and Audit Process

1.1 Definition NatureobjectsAdvantages of AuditingTypes of errors and frauds Various Classes of Audit.

1.2 Audit programme Audit Note Book Working Papers Internal ControlInternal CheckInternal Audit

Unit - 2 Checking vouching and audit report

Unit II

Checking Vouching and Audit Report

2.1 Test checkingVouching of Cash BookVerification and Valuation of Assets and Liabilities.

2.2 Types of Audit ReportAudit CertificateDifference between Audit Report and Audit Certificate

2.3 Auditing and Assurance Standards

Unit - 3 Company Audit and Tax Audit

Unit III

Company Audit and Tax Audit

3.1 Company Audit Qualification Disqualifications Appointment and Removal Rights Duties and liabilities of Company Auditor

3.2 Tax Audit

Unit 4 - Audit of Computerized Systems Forensic Audit

Unit IV

Audit of Computerized Systems Forensic Audit

4.1 Auditing in an EDP Environment

4.2 Forensic Audit Definition Importance of Forensic Auditor Services Render by Forensic Auditor Process of Forensic Auditing and Forensic Audit Techniques and Forensic Audit Report