Ranchi University, Jharkhand, General Semester 2, Auditing Syllabus

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Unit - 1 Auditing

Unit 1

Auditing

1.1 Auditing Introduction Meaning Objects Basic Principles and Techniques

1.2 Classification of Audit

1.3 Audit Planning

1.4 Internal Control Internal Check and Internal Audit

1.5 Audit Procedure Vouching and verification of assets

4.1 Deductions from gross total income us 80C

Unit 1

Auditing

1.1 Auditing Introduction Meaning Objects Basic Principles and Techniques

1.2 Classification of Audit

1.3 Audit Planning

1.4 Internal Control Internal Check and Internal Audit

1.5 Audit Procedure Vouching and verification of assets

Unit 1

Auditing

1.1 Auditing Introduction Meaning Objects Basic Principles and Techniques

1.2 Classification of Audit

1.3 Audit Planning

Unit 1

Auditing

1.1 Auditing Introduction Meaning Objects Basic Principles and Techniques

1.2 Classification of Audit

1.3 Audit Planning

1.4 Internal Control Internal Check and Internal Audit

1.5 Audit Procedure Vouching and verification of assets

Unit - 2 Audit of Ltd. Companies

Unit 2

Audit of Ltd. Companies

2.1 Company Auditor Qualification and disqualifications

2.2 Appointment

2.3 Rotation

2.4 Removal

2.5 Remuneration

2.6 Rights and Duties

2.7 Auditor’s Report Contents and Types

2.8 Liabilities of Statutory Auditors under the Companies Act 2013

Unit - 3 Special areas of Audit

Unit 3

Special Areas of Audit

3.1 Special features of Cost Audit

3.2 Tax audit and Management audit

3.3 Recent trends in auditing

3.4 Basic considerations of audit in EDP Environment

Unit - 4 Corporate Governance

Unit 4

Corporate Governance

4.1 Conceptual framework of corporate governance

4.2 Corporate Governance Reforms

4.3 Major Corporate Scandals in India and abroad

4.4 Common Governance Problems noticed in various corporate failures

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Other Subjects of Semester-2-
Business law
Environmental studies
Financial accounting-ii
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