Sunday, December 30, 2018

Gauhati University B.Com Syllabus: Auditing and Assurance


402: Auditing & Assurance
Marks: 80
UNIT-I:                                                                                                                                 16
Auditing Concepts: Nature, Objective, and basic principles of auditing, limitations of auditing, classes of errors and frauds and auditor’s duty threats; ethical principles and concept of auditor’s independence, Relationship of auditing with other disciplines.
UNIT-II:                                                                                                                                                16
Internal control and internal check: elements of internal control, review and documentation, evaluation of internal control system, internal control questionnaire, internal control check list, tests of control, application of concept of materiality and audit risk, concept of internal audit, Internal control under computerized audit environment.
UNIT-III:                                                                                                                               16
Audit sampling: Types of sampling, test checking, techniques of test check, sampling risk, audit sampling and sampling methods, compliance tests and substantive tests, auditing in depth. Analytical review procedure.
UNIT-IV:                                                                                                                              16
Audit Procedure: Vouching; verification of Assets and liabilities.
UNIT-V:                                                                                                                                                16
Audit report; qualifications, disclaimers, adverse opinion, disclosures, auditor’s reports and certificates, Audit attestation and certification.
Suggested Books:
1. Auditing and Assurance Standards issued by the ICAI, New Delhi.
2. Principles of Audit and Internal Auditing by Dhruba Dutachowdhury, New Central Book Agency P. Ltd. Kolkata-700009.
3. Principles and Practice of Auditing by R.G. Saxena, Himalaya Publishing House, Mumbai.
4. Contemporary Auditing by Kamal Gupta, Tata McGraw Hill Publishing Co. Ltd.
5. Nobes and Porker, Comparative International Accounting, Pearson Education, New Delhi.
6. International Accounting, by Saudagaram, Taxmann India, New Delhi.
7. Ainapure and Ainapure, Auditing and Assurance, PHI Learning Pvt. Ltd., New Delhi.
8. Auditing by S.K. Dutta Choudhury, New Central Book Agency, Kolkata.
9. Official Publication of ICAI, New Delhi.

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