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Ebook Auditing Theory: Part 1 - Manpree Kaur

Ebook Auditing Theory: Part 1 presents the following content: Introduction to Auditing; Auditing Practices; Roles and Independence of Auditor; Section 226, 314 and Code of Ethics; Audit Planning; Laws and Regulations in Audit; .Please refer to the documentation for more details. | Edited by Manpreet Kaur AUDITING THEORY Editing By Manpree Kaur Printed by EXCEL BOOKS PRIVATE LIMITED A-45 Naraina Phase-I New Delhi-110028 for Lovely Professional University Phagwara SYLLABUS Auditing Theory Objectives The course is designed with an objective to enable students to understand the way auditing is conducted and put them in a position to identify the areas of fraud and errors in the accounts and take corrective actions while presenting the audit report. S. No. Description 1. Origin of audit definition accountancy vs. auditing objects of an audit different classes of audit location of errors generally accepted auditing practice audit evidence auditing in depth accounting auditing statements. 2. Audit function of an auditor Integrity Objectivity and independence of an auditor section 226 section 314 and code of ethics. 3. Audit planning factors affecting audit planning audit programming and quality control for audit 4. Considerations of laws and regulations in an audit of financial statements and audit procedures. 5. Internal control Meaning importance internal check internal audit evaluation of internal control. 6. Vouching Meaning substantial procedures and vouching of cash transactions and trading transactions. Audit of Financial statement Audit of income statement and position statement in respect of the depreciation valuation of inventory share capital reserve and surplus current assets and liabilities investment fixed assets. 7. Appointment right duties and liabilities of an auditor. 8. Cost Audit Meaning procedures CARO MAOCARO Management Audit-meaning procedures and benefits. 9. Audit of banking companies audit of cooperative banks and institutions audit of general insurance business companies audit of partnership accounts and audit of government companies. 10. Auditing in an EDP Environment Problems in an EDP Environment control in an EDP Environment and computer assisted auditing techniques. CONTENT Unit 1 Introduction to Auditing 1 Pooja .