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									                         University College for Women, Koti.
                          B.Com (Computers) VI Semester
                                            AUDITING

Paper Code No: 602                                               Instruction: 4ppw
Duration: 2hr 30mts                                              Marks: 50

Objectives: To make the students familiar with the different aspects of audit

UNIT I: Auditing
Meaning- definition & objectives of auditing- type of audit- audit preparation procedure-
audit planning & programming-

UNIT II: Internal check
Meaning & definitions- auditors duties- internal control, internal central & auditor,
internal control & internal audit

UNIT III: Vouching
Meaning & importance, vouching cash transactions- auditors duty- vouching supply
transactions, vouching impersonal ledgers

UNIT IV: Verification & valuation of assets & liabilities
Meaning & importance- valuation of fixed assets, current assets, wasting assets,
intangible assets, fictitious assets-auditors position- verification of different liabilities

UNIT V: Audit of limited company
Qualifications & disqualifications of an auditor, appointment & removal of company
auditor- duties & rights of a company auditor-preparation of an audit report


SUGGESTED READINGS:
  1. BN Tandon: practical auditing
  2. Kamal gupta: contemporary auditing
  3. Spicer & pegler: practical auditing
  4. Jagadish prakash: principles & practice of auditing
  5. RG Saxena: principles & practice of auditing, himalaya publishing house,
     Mumbai 400004

								
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