Page 5 - DCOM204_AUDITING_THEORY

CONTENT

Unit 1: Introduction to Auditing 1
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Unit 2: Auditing Practices 15
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Unit 3: Roles and Independence of Auditor 38
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Unit 4: Section 226, 314 and Code of Ethics 50
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Unit 5: Audit Planning 78
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Unit 6: Laws and Regulations in Audit 96
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Unit 7: Internal Control 115
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Unit 8; Auditing in an EDP Environment 132
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Unit 9: Vouching 166
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Unit 10: Audit of Financial Statements 184
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Unit 11: Appointment, Right, Duties and Liabilities of an Auditor 208
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Unit 12: Cost Audit 235
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Unit 13: Audit of Banking and Insurance Company 260
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Unit 14: Audit of a Partnership Accounts and Government Company 282
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