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SYLLABUS
                                                 Advanced Auditing

          Objectives:
              Student would get familiar with various techniques of auditing used in different kinds of audit.

              It will give a description for the ways of examination of books of accounts and the auditing standards to be followed
               while authenticating the books of accounts.
              It will also develop an understanding about auditing of books of accounts which are helpful in prevention and detection
               of frauds and errors in the business.


              Sr. No.                                       Description
                1.     Auditing: introduction, auditing standards and IFRS, their relevance,  Introduction to US- GAAP
                2.     Internal Control, Evaluation of internal control procedures and establishing coordination between
                       internal audit and external audit.
                3.     Audit Sampling, Analytical procedures
                4.     Auditing in computerized environment, improving audit effectiveness
                5.     Audit of limited companies

                6.     Government audit, government and independent financial audit: comparison, Introduction to Special
                       Audit and Efficiency Audit
                7.     Special features of audit  of public sector undertakings , audit of banks, audit of non banking financial
                       companies, insurance companies, co-operative societies ,Tax audit
                8.      Special Audit, Efficiency Audit, Cost audit and its relevance
                9.     Professional Ethics and Regulations
                10.    Current issues in auditing
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