Auditing - लेखा-परीक्षण
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Model Question Paper
Auditing – लेखा-परीक्षण
Key Features | मुख्य विशेषताएँ
- Bilingual Model Paper | द्विभाषी मॉडल पेपर
- Enough MCQ for Practice | अभ्यास के लिए पर्याप्त MCQ
- Exam Practice Paper with Mock Tests | मॉक टेस्ट के साथ परीक्षा अभ्यास पत्र
- Latest Syllabus as per NEP | NEP के अनुसार नवीनतम पाठ्यक्रम
- Designed by Experts | विशेषज्ञों द्वारा तैयार किया गया
The given MCQs cover only 10% of the syllabus | दिए गए बहुविकल्पीय प्रश्न केवल 10% पाठ्यक्रम को कवर करते हैं।
To cover 100% of the syllabus with summaries, upgrade to our Advanced Model Paper.| पूरा सिलेबस और सारांश कवर करने के लिए हमारा एडवांस मॉडल पेपर जॉइन करें। Join Advanced Model Paper
Program Class: Degree/ B.Com. |
Year: Third |
Semester: Sixth |
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Subject: Commerce |
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Course Title: Auditing |
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Course Learning Outcomes: · This course aims at imparting knowledge about the principles and methods of auditing and their application. |
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Credits: 5 |
Core Compulsory |
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Max. Marks: 25+75 |
Min. Passing Marks: 10+25 |
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Unit |
Topics |
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I |
Methodology of Accounting, Auditing and Fraud risk management in Kautilya’s Arthshastra. Audit and Audit Process: Meaning, Nature, Objectives and Various Classes of Auditing, Standard of Auditing, Pronouncements on accepted Auditing practices, Internal Control and the need for its evaluation by the Auditor. |
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II |
Audit Procedures: Verification programme-selective verification, Audit in depth, test checking, Auditor’s Approach to statistical sampling, Routine checking, vouchers, verification and valuation of assets and liabilities, Auditor’s Report on Profit and Loss Account and Balance Sheet. |
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III |
Audit of Limited Companies: Qualifications and Appointment of Company Auditors, their powers, duties and liabilities as per Company Act 1956, Enquiries under Section 227 (IA), Audit of share capital, share transfer and managerial remuneration, Additional matters in the Auditor’s Report (Manufacturing and other companies), Auditor’s Report Order 1988. |
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IV |
Audit of Public Sector Undertaking and Banks: Special features concerning Audit of departmental undertakings, Statutory Corporations and Government Companies, Procedure of appointment of Auditors, Special features relating to the audit of Banks, Audit of Insurance Companies and audit of non-profit companies. Cost Audit: Importance of cost audit, Provisions regarding cost audit, Cost Audit report, Tax and Social Audit. Internal Audit: Objective and scope of Internal Audit, Responsibilities and Authority of Internal Auditors, Relationship between internal auditor and statutory auditor. |