Auditing Syllabus, B.Com 6th Sem Hons, Dibrugarh University CBCS Pattern

Auditing Syllabus
B.Com 6th Sem Hons
Dibrugarh University CBCS Pattern
B.Com. (Hons) CBCS Semester: VI
Course No. C 613 AUDITING
Marks: 100 (Internal Assessment 20 + Term End 80)
Lecture: 60 Tutorial: 4

Objective: The course aims at imparting knowledge about the principles and methods of Auditing and their applications.

Course Contents:

UNIT I: Audit & Audit Process –

a)    Audit –The attest function, meaning, importance, objects and various Classes of audit.

b)   Audit Process – Internal control; Internal audit and Internal check; Planning the audit; Audit Programme; Evidence and Working papers; Audit sampling.                                                              Marks 20: 15L+1T

UNIT II: Audit Procedures–Routine checking; Vouching; Verification and valuation of Assets and liabilities. Marks 20: 15L+1T

UNIT III: Audit of limited Companies –

Qualification and appointment of company auditor; their powers, duties and liabilities; Audit of share capital and debentures, Managerial remuneration; Depreciation and reserves; Divisible profits and dividends.  Marks 20: 15L+1T

UNIT IV: Reporting :

Independent Auditor’s Report- Standard and Qualified Report                 Marks 20: 15L+1T

Text and Reference Books:

a)    Gupta Kamal: Contemporary Auditing:; Tata McGraw-Hill; New Delhi.

b)   Tandon B.N :Principles of Auditing; S. Chand & Co., New Delhi.

c)    Pagare Dinkar: Principles and Practice of Auditing; Sultan Chand, New Delhi.

d)   Sharma T.R: Auditing Principles and Problems; Sahitya Bhawan, Agra.

e)   Basu: Auditing Principle and Techniques, Pearson, New Delhi.

f)     Basu: Fundamentals of Auditing, Pearson, New Delhi.

g)    Sengupta and Sengupta: Practical Guide to Auditing, New Central Book Agency, Hyderabad.