Professional Documents
Culture Documents
Audit MGT
Audit MGT
Audit MGT
CONTENTS
INTRODUCTION TO AUDITING
STRUCTURE:
1.1 Objectives
1.2 Introduction -an overview of auditing
1.3 Origin and evolution
1.4 Definition
1.5 Salient features
1.6 Scope of auditing
1.7 Principles of auditing
1.8 Objects of audit
1.9 Detection and prevention of fraud 1.2
1.10 Concept of " true and fair view"
1.11 Advantages of audit
1.12. Limitations of audit
1.13. Let us sum up.
1.14. Keywords.
INTRODUCTION TO AUDITING II
STRUCTURE:
2.0 Objectives
2.1 Meaning And Definition Of Errors And Frauds
2.2 Reasons And Circumstances
2.3 Types Of Errors
2.4 Types Of Frauds
2.5 Risk Of Fraud And Error In Audit
2.6 Auditor‘s Duties And Responsibilities In Respect Of Fraud
2.7 Basic Principles Of Audit
2.8 Audit Types
2.9 Accounting Concept Relevant To Auditing
AUDIT PLANNING
STRUCTURE:
3.0 Objectives
3.1 Meaning:
3.2 Objectives Of Planning
3.3 Factors To Be Considered
3.4 Sources Of Obtaining Information
3.5 Development Of An Overall Plan
3.6 Meaning Of Audit Programme
3.7 Factors Advantages And Disadvantages Of Audit Programme
3.8 Audit Working papers
AUDITING TECHNIQUES AND INTERNAL
AUDIT INTRODUCTION I
STRUCTURE
4.0 Objectives
4.1 Test Checking Meaning
4.2 Features Of Test Checking
4.3 Factors To Be Considered
4.4 Advantages And Disadvantages Of Test Checking
4.5 Test Checking Vs Routing Checking
4.6 Audit Sampling
INTERNAL CONTROL
STRUCTURE
5.1 Objectives
5.2 Introduction
5.3 Meaning and definition of internal control
5.4 Forms of internal control
5.5 Internal audit
5.6 Internal check
VOUCHING
STRUCTURE :
6.0 Objetive
6.1 Vouching
6.2 Importance of vouching
6.3 Test Checking
6.4 Test Checking / Auditing in depth
6.5 Exercises
6.6 Audit Of Expenditure Purchase
COST ACCOUNTING
STRUCTURE:
9.0 Introduction
9.1 Objectives
9.2 Evolution of Cost Accounting
9.3 Definitions
9.4 Cost Accounting Profession in India
9.5 Objectives of Cost Accounting
9.6 Importance of Cost Accounting
9.7 Advantages of Cost Accounting
9.8 Financial Accounting
9.9 Methods of costing – Types of Costing
9.10 Essentials of a good costing system
9.11 Distinction between Cost & Financial Accounting
9.12 Elements of Cost
9.13 Summary
9.14 Books Recommended
9.15 Terminal Exercises
METHODS OF COSTING
STRUCTURE :
13.0 Objectives
13.1 Introduction
13.2 Unit or Batch Costing
13.3 Job costing
13.4 Contract Costing
13.5 Process costing
13.6 Operating costing
13.7 Books Recommended
13.8 Exercises
ELEMENTARY PRINCIPLES AND
TECHNIQUES OF MARGINAL
AND STANDARD COSTING
STRUCTURE :
14.0 Objectives
14.1 Introduction
14.2 Marginal costing
14.3 Introduction to Standard costing
14.4 Standard costing
14.5 Establishing cost standards
14.6 Steps for introducing standard costing
14.7 Limitation of standard
14.8 Variance Analysis
14.9 Types of Variances
14.10 Labour Variances
14.11 Overhead Variance
14.12 Books Recommended
14.13 Exercise