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CONTENT







                      Unit 1:     Introduction to Auditing                                              1
                                  Pooja, Lovely Professional University

                      Unit 2:    Auditing Practices                                                    15
                                 Pooja, Lovely Professional University

                      Unit 3:    Roles and Independence of Auditor                                     38
                                 Pooja, Lovely Professional University

                      Unit 4:    Section 226, 314 and Code of Ethics                                   50
                                 Pooja, Lovely Professional University

                      Unit 5:    Audit Planning                                                        78
                                 Pooja, Lovely Professional University


                      Unit 6:     Laws and Regulations in Audit                                        96
                                  Manpreet Kaur, Lovely Professional University


                      Unit 7:    Internal Control                                                     115
                                 Manpreet Kaur, Lovely Professional University


                      Unit 8;    Auditing in an EDP Environment                                       132
                                 Manpreet Kaur, Lovely Professional University

                      Unit 9:     Vouching                                                            166
                                  Manpreet Kaur, Lovely Professional University

                      Unit 10:   Audit of Financial Statements                                        184
                                 Sukhpreet  Kaur, Lovely Professional University

                      Unit 11:    Appointment, Right, Duties and Liabilities of an Auditor            208
                                  Sukhpreet  Kaur, Lovely Professional University

                      Unit 12:    Cost Audit                                                          235
                                 Sukhpreet  Kaur, Lovely Professional University


                      Unit 13:   Audit of Banking and Insurance Company                               260
                                 Sukhpreet  Kaur, Lovely Professional University


                      Unit 14:   Audit of a Partnership Accounts and Government Company               282
                                 Sukhpreet  Kaur, Lovely Professional University
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