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Unit - 1 Introduction to Auditing

1.1 BASIC

1.2 ERRORS AND FRAUDS

1.3 PRINCIPLES OF AUDIT

1.4 TYPES OF AUDIT

1.5 MISCELLANEOUS

1.6 ACCOUNTING CONCEPTS RELEVANT TO AUDITING

Unit - 2 Audit Planning, Procedures and Documentation

2.1 AUDIT PLANNING

2.2 AUDIT PROGRAMME

2.3 AUDIT WORKING PAPERS

2.4 AUDIT NOTEBOOK

Unit - 3 Auditing Techniques and Internal Audit Introduction

3.1 Test Check

3.2 Audit Sampling

3.3 Internal Control

3.4 Internal Audit

Unit - 4 Auditing Techniques: Vouching &Verification

4.1 Audit of Income

4.2 Audit of Expenditure

4.3 Audit of Assets Book debts Debtors Stocks

4.4 Audit of Liabilities

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Other Subjects of level-2
Business law ii
Business environment
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Business economics (micro) - ii
Taxation - iii (direct taxes- ii)
Human resource development and organizational behavior
Management accounting (introduction to management accounting)
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