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1. Start with company Audit I & II friends. this both chapter cover around 30 marks.

As this cover 30 marks so read each and every topic in it.


2. Special Audits Club Audit, Educational Institution, Hotel, Cinema Hall, Advantages of audit of accounts of partnership firm.

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.

Paper 6: Auditing and Assurance

1. Intro of Audit (with relevent SAs relating to this chap)

2. Basic concept of Audit (with relevent SAs relating to this chap)

3. Company audit CA ipcc important questions

4. CARO related provisions

5. Special audit

SA 200, 230, 240, 315, 520, 540, 570 & 710.


AS 1,2,4,6 & 10.

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.

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