Professional Documents
Culture Documents
Important Questions
Important Questions
3. Verification : Cash, Depreciation, Contingent liability, Subsequent Events ( SA 560 ) ,Cut-off Procedures, Personal Exp. of Directors & Analytical Review ( SA 500 ). Do
this chapter and vouching in last.
5. Special audit
Special Audit NGO, Cinema Hall, Educational Institution, Hotel & benefits of audit of partnership firm.
Vouching / Verification- Stock with third party, Motor Car, Travelling Expenses, Scrap Sale, WIP, Hire purchase, Rental Receipt.
Genera Topics Allotment of Shares (As per co. act 2013), Section 180 & 182 of Co. Act 2013, Buy back provisions as per Sec.70 of Co. Act 2013, Audit Evidence, Audit
Documentation, Audit Trail, Joint Auditors, Limitations of Audit, Error of commission, Audit programmer, Accounting assumptions.