Auditing – III
₹110.00
SYBAF — SEMESTER – IV
Author: Sachin Bhandarkar
Sandeep Gupta
2 in stock
Description
SYLLABUS
| No. | Modules / Units |
| 1 | Audit Report: |
| Reporting requirement under the Companies Act
Qualifications in Audit Report, Disclaimers in Audit Report Adverse Opinion, Disclosures, Reports and Certificate |
|
| 2 | Audit under Computerized Information System Environment: |
| Special aspects of CIS Audit Environment, Need for review of internal control especially procedure controls and facility controls
Approach to audit in CIS environment Use of computer for internal and management audit purposes Audit tools, test packs, computerized audit programmes Special aspects in Audit of E-Commerce Transaction. |
|
| 3 | Professional Ethics: |
| Code of Ethics with special reference to the relevant provisions of The Chartered Accountant Act and the Regulations there under
The Chartered Accountant Act Schedules Members who are deemed to be in Practice Significance of the Certificate of Practice Disabilities for purpose of Membership Disciplinary Procedure Professional Misconduct |
|
| 4 | Investigation and Due Diligence: |
| Introduction.
Auditing and Investigation. Steps in Investigation. Special aspects in connection with Business Investigation. Types of Investigation (only introduction). Meaning of Due Diligence. Purpose of Due Diligence. |
