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University of Mumbai, Maharashtra
Accounting and Finance
Auditing (Techniques of Auditing and Audit Procedures) - II
University of Mumbai, Maharashtra, Accounting and Finance Semester 3, Auditing (Techniques of Auditing and Audit Procedures) - II Syllabus
Auditing (Techniques of Auditing and Audit Procedures) - II Lecture notes
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Syllabus
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Unit - 1 Vouching
UNIT 1
VOUCHING
1.1 MEANING
1.2 AIMS OBJECTIVES AND IMPORTANCE
1.3 POINTS TO BE CONSIDERED IN VOUCHING
1.4. Vouching of Receipts
1.5. SALES
1.6. Recovery of Bad Debts written off
1.7. Rental Income
1.8 Interest Dividend Income i.e. Income from Investments
1.9 Royalties Income
1.10. Vouching of Payments
1.11. Purchases
1.12. Salaries and Wages
1.13. Rent Insurance Premium Other Expenses
1.14 Telephone Expenses
1.15 Postage and Courier
1.16. Petty Cash Expenses
1.17. Travelling Expenses
1.18 Advertisement
1.19 Interest Expense
Unit - 2 Verification
UNIT 2
VERIFICATION
2.1 INTRODUCTION
2.2 Verification of Trade Receivables
2.3 Inventories
2.4 Trade Payables and Other Current Liabilities
2.5 Loans and Advances and Other Current Assets
2.6 Provisions and Contingent Liabilities
2.7 Fixed AssetsTangible Assets Comprising Land Buildings Plant Equipment Furniture Fixtures Vehicles Office Equipment Computers etc. [referred to as “Property Plant and Equipment” “PPE” under Ind AS
2.8 Fixed Assets Intangible Assets Comprising Goodwill Brand Trademarks Computer Software etc.
2.9 Verification of Cash Bank Balances
Unit - 3 Auditing Standards
UNIT 3
AUDITING STANDARDS
3.1 Introduction
3.2 Significance of Audit Assurance Standards
3.3 Responsibility of Auditor for AAS
3.4 SA 200 Basic Principles Governing an Audit
3.5 SA 200A Objectives Scope of the audit of Financial Statements
3.6 SA 210 Agreeing the Terms of Audit Engagement
3.7 SA 230 Audit Documentation
3.8 SA 240 Auditor’s Responsibility in relation to Fraud in an Audit of Financial Statement
3.9 SA 250 Consideration of Laws Regulations in an Audit of Financial Statements
3.10 SA 300 Audit Planning
3.11 SA 315 Identifying Assessing the Risk of Material Misstatement through understanding the Entity and its Environment
3.12 SA 320 Audit Materiality AAS 13
3.13 SA 505 External Confirmations
Unit - 4 Audit of Companies
UNIT 4
AUDIT OF COMPANIES
4.1 Introduction
4.2 Qualifications of Auditor
4.3 Disqualification of Auditor
4.4 Appointment of Auditors Section 139
4.5 Removal Resignation and giving of special notice Section.140
4.6 Remuneration of Auditor Section 142
4.7 Powers Duties of Auditor Section 143
4.8 Auditor not to render certain services Section 144
4.9 Auditor to sign audit reports Sec 145
4.10 Auditors to attend general meeting Sec 146
4.11 Punishment for contravention Sec 147
Download AccFin Sem 3 syllabus pdf
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Other Subjects of Semester-3
Business economics - ii
Taxation - ii (direct taxes paper- i)
Cost accounting (methods of costing) – ii
Information technology in accountancy - i
Business law (business regulatory framework) - ii
Financial accounting (special accounting areas) - iii
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