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AUDITING

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by CA Vikash Agarwal for B.Com 4th Sem. Specialty students of Dibrugarh University as per latest Syllabus & New Company Law Amendments. Releasing 5th January, 2016

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Unit 1: AUDIT & AUDIT PROCESS 7 – 49
Chapter 1: Basic Concept of Auditing 7
Chapter 2: Internal Control 25
Chapter 3:Internal Check 30
Chapter 4: Internal Audit 35
Chapter 5: Miscellaneous Topics 41
Assess Yourself: Review Question 47

Unit 2: AUDIT PROCEDURES 51 – 102
Chapter 1:Routine Checking 51
Chapter 2: Vouching 52
Chapter 3: Verification of Assets and Liabilities 66
Chapter 4: Valuation 75
Assess Yourself: Examination Questions with Answers 81
APPENDIX TO UNIT 2 :
Verification of Assets 89

Unit III: AUDIT OF LIMITED COMPANIES 103 – 134
Chapter 1: Qualification and Disqualification of Auditors 103
Chapter 2: Auditors Power and Liabilities 108
Chapter 3: Audit of Share capital and Debentures 117
Assess Yourself: Review Questions 134

UNIT IV: AUDITOR’S COMMUNICATION & RECENT TRENDS 135 – 165
Chapter 1: Audit Report 135
Chapter 2: Types of Audit Report 139
Chapter 3: Recent Trends in Auditing Cost Audit 143
Chapter 4: Other Recent Trends in a Auditing 149
Assess Yourself: Review Questions 165

Previous Question papers 167 – 170
2014 167
2015 169

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