Breaking News

Tuesday, June 26, 2018


Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
3rd Year
Course No: B. Com. 302: AUDITING
Total Marks: 90

Objectives: The course aims at imparting knowledge on the principle methods of auditing and their applications. 

Block I: Audit & Audit Process:                                                                  18
(A) Audit: the attest functions, meaning, importance, objects and various Classes of audit. Audit process – Internal control: Internal audit and Internal check; Planning the audit: Audit Programme: Evidence and Working papers; Audit sampling.

Block II: Audit Procedures:                                                                          18
Routine Checking; Vouching; Verification and Valuation of Liabilities

Block III: Audit of Limited Companies:                                                   18
Qualification and appointment of company auditor; their power, duties and liabilities; Audit of share capital and debenture; Share transfers and managerial remuneration; Depreciation and reserves; Divisible profits and dividends; Audit of Public undertakings.

Block IV: Audit of Specialized Units and Investigation:                  18
(A) Audit of Specialized Units-Special features of audit of banking companies, educational institutions and cooperatives societies.
(B) Investigations – Meaning, difference between auditing and investigation and various classes of investigation.

Block V: Auditor’s Communication and Recent Trends:                  18
(A) Auditors Communication; Standard and qualified reports; Statutory Report.
(B) Recent Trends in Auditing; Cost Audit; Tax Audit; Management Audit; Efficiency Audit and Proprietary Audit; SSAP.

Suggested Readings:
1.       Gupta Kamal: Contemporary Auditing: Tata McGraw Hill; New Delhi.
2.       Tandon B. N.: Principles of Auditing; S Chand & Co.; New Delhi.
3.       Pagare Dinkar: Principles and Practice of Auditing; Sultan Chand; New Delhi.
4.       Partha Chatterjee;: A Text on Auditing; Vrinda Publications (P) Ltd. Delhi.
5.       Sanjib Kumar Basu: Auditing: Principles and Techniques; Pearson Education.

No comments:

Post a comment

Kindly give your valuable feedback to improve this website.

Popular Posts for the Day