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Syllabus ofCOP Upgrading Examination C to B Class Pase I of 2

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. Statement ofProfit or Loss, Statement ofFinancial Position, Statement of
Cash Flow, Receipt & Payment Account and Income & Expenditure Account
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o Internal control and Intemal Check,
o Audit sampling
. Vouching ofTransaction, Verification and valuation ofAssets
o Capital Expenses and Revenue Expenses,
o Audit Committee, General Knowledge on Cotporate Governance
o Audit Engagement Letter, Management representation Letter and Audit Reports
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Syllabus ofCOP Upgrading Examination C to B Class PaEe 2 of 2