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  • Audit Ipcc Important

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    Surya Teja
    102 Ansichten2 Seiten
    The document outlines important topics in auditing including the nature of auditing, basic concepts, preparation for an audit, internal control systems, auditing in a computer information system environment, vouching, verification, company audits, special audits, government audits, and standards for auditing. Key areas covered include the differences between an audit and investigation, independence, evidence, internal controls, audit programs, working papers, sampling, internal versus statutory audits, vouching procedures, verification of accounts, roles and responsibilities of auditors, and standards for agreed terms of engagement, laws and regulations, related parties, and going concern.

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    very importanta for ipcc

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    Audit ipcc important

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    The document outlines important topics in auditing including the nature of auditing, basic concepts, preparation for an audit, internal control systems, auditing in a computer information system environment, vouching, verification, company audits, special audits, government audits, and standards for auditing. Key areas covered include the differences between an audit and investigation, independence, evidence, internal controls, audit programs, working papers, sampling, internal versus statutory audits, vouching procedures, verification of accounts, roles and responsibilities of auditors, and standards for agreed terms of engagement, laws and regulations, related parties, and going concern.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Als DOCX, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    102 Ansichten2 Seiten

    Audit Ipcc Important

    Hochgeladen von

    Surya Teja
    The document outlines important topics in auditing including the nature of auditing, basic concepts, preparation for an audit, internal control systems, auditing in a computer information system environment, vouching, verification, company audits, special audits, government audits, and standards for auditing. Key areas covered include the differences between an audit and investigation, independence, evidence, internal controls, audit programs, working papers, sampling, internal versus statutory audits, vouching procedures, verification of accounts, roles and responsibilities of auditors, and standards for agreed terms of engagement, laws and regulations, related parties, and going concern.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Als DOCX, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 2

    AUDITING IMPORTANT QUESTIONS NOVEMBER 2013 1. NATURE OF AUDITING a. Audit Vs Investigation b. Window dressing c. Teeming & Lading d.

    Advantages and Limitations of an audit 2. BASIC CONCEPTS: a. Independence b. Evidence c. True & Fair 3. PREPARATION FOR AN AUDIT: a. Audit programme b. Working Papers c. Sampling or Test checks 4. INTERNAL CONTROL SYSTEM: a. Objectives of Internal Control b. Examination in depth c. Internal Audit Vs Statutory Audit d. Internal check 5. AUDIT IN CIS ENVIRONMENT: a. Internal Controls in CIS b. Manual system of accounting Vs Computer accounting system c. Approaches in CIS Audit 6. VOUCHING: a. Vouching Vs Verification b. Sale of junk materials c. Sale of investments d. Refund of insurance premium e. Interest and dividend receipts PAYMENTS f. Service tax g. Postage h. Directors remuneration i. Freight j. Cut off arrangements 7. VERIFICATION: a. Depreciation b. Capital Reserve Vs Reserve Capital c. Goodwill d. Investment in capital of a firm e. Cash in transit f. Goods sent on consignment g. Contingent liability h. Bills payable i. Loans 8. COMPANY AUDIT I : a. First auditor b. Central Government c. Casual Vacancy d. Ceiling on no. of audit e. Rights of auditor f. CARO g. Sec.227(1A) h. Signing of Report

    i. Reports j. Directors responsibility statement 9. COMPANY AUDIT II: a. Buy back of shares b. Sweat equity shares c. Dividend d. Forfeiture of shares 10. SPECIAL AUDIT: a. Incomplete records b. Hotels c. Hire purchase companies d. School or college 11. GOVERNMENT AUDIT: a. C & AG duties b. Expenditure audit c. Propriety audit d. EEE audit 12. SAS : a. SA 210 Agreeing the terms of engagement b. SA 200 Overall objectives c. SA 250 Laws & Regulations d. SA 299 Joint auditors e. SA 402 Service Organisation f. SA 510 Opening balances g. SA 540 Audit of accounting estimates h. SA 550 Related Parties i. SA 570 Going concern. j. SA 620 Expert

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