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PREFACE
WHY DOES A BOOK HAVE A PREFACE???
You might have read hundreds of books since your childhood. Have you ever read the preface? Some
of you may say yes, but most of you might have never read the preface of the book. We too started

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reading preface after we started making books ourselves. A preface is basically a door to enter the
book. It tells you what has been covered in the book, how you should use the book or sometimes it

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may also tell you how to not use a book. Most importantly, it allows the publisher to communicate with
you, the reader. It gives the reader a chance to know about the motive or intention of a publisher

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behind publishing any book. Reading a book is more fun when you know why the maker had made it
in first place.

OUR FACT FILE:


Two friends started this company around 2013. We are now a team of more than 40 people who work,

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rack our brains, write content, edit it, get it printed, market the books & deliver them so that they
reach you. Over the years we have sold lakhs of books but that’s just a number!! What really gives
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us satisfaction is the fact, that we could make a difference in the lives of so many students. Frankly,
that is what we work for.
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WHY WE PUBLISH BOOKS:
We started writing books with an aim that a student reading our book should enjoy, understand, grasp
and remember the content. Over a period of time, with us, our aims also evolved. Of course, our basic
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aims remain the same but we realize that for a student scoring good marks & staying ahead in the
competitive race is equally important. Now, we try to make books more relevant, more exam oriented
and more to the point.
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WHAT IS DIFFERENT ABOUT OUR BOOKS?


Some of our books are actually handwritten. It gives the reader a very personalized feel. However,
that’s just one aspect of our books. We feel that our greatest strength lies in asking ‘why’ & ‘how’
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at every step. We are curious and we want our readers to be like that too. We want you to keep
asking questions, researching about them, gaining more knowledge not just from this book but even
from outside it.
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HOW TO USE THE BOOK:


Now, comes the little boring part! Rather, the technical part. This book is based on the syllabus issued
by the esteemed University of Mumbai. We have created various questions based on the syllabus.
Read each and every question carefully. We have included smart codes and recaps to help you
remember the content better. All the content that is given in the box is only for your understanding
and should not be written in your tests/exams.

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WE WANT TO TELL YOU SOMETHING MORE
We are really thankful to you for using this book. However, this is not your only knowledge source.

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There is so much to read, so much to learn from the world. Even talking to your teachers, parents or
friends is a source of knowledge. Obviously, you have to study and learn, but don’t be a book worm.

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Explore the world outside, make friends, learn & be happy. Also, we have one small request. There
is a huge amount of effort, time & money that goes behind making the books. Please don’t photocopy
the books.

YOU TELL US:

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We may probably never meet but we will be touching your lives through this book. We want to know if
we made a difference. If you liked something about the book or if you did not, then please share your
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feedback. We would be really happy reading it. Our email id is suggestions@lazybonepublications.in
or you can directly call/whatsapp us on +91-8898587587
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Copyright : Publisher
Patent : Applied and pending
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Price : ` 220
Edition : First
Printed at : Repro India Ltd.
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Revised Syllabus of Courses of B.Com. Programme at Semester III
w.e.f. Academic Year 2017-18
Financial Accounting and Auditing VI - Auditing

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Modules at a Glance
Sr. Modules No. of

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No. Lectures
1 Introduction to Auditing 10

2 Audit Planning, Procedures & Documentation 10

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3 Auditing Techniques and Internal Audit Introduction 15

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Auditing Techniques: Vouching & Verification 10
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Total 45
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CHAPTER 1 - INTRODUCTION TO AUDITING

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1.2
1 - Introduction to Auditing

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1.3
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.4
1 - Introduction to Auditing

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1.5
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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(Apr'16)
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1.6
1 - Introduction to Auditing

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1.7
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.8
1 - Introduction to Auditing

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1.9
1 - Introduction to Auditing

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1.5
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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(Apr'16)
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1.6
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.12
1 - Introduction to Auditing

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1.13
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.14
1 - Introduction to Auditing

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1.9
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

1)

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1.16
1 - Introduction to Auditing

7)

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[NOT IN SYLLABUS]
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1.17
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.18
1 - Introduction to Auditing

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1.19
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.20
1 - Introduction to Auditing

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1.21
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.22
1 - Introduction to Auditing

NOTES

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Q.13.
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1.23
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.24
1 - Introduction to Auditing

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Q.14.
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1.25
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.26
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.20
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.28
1 - Introduction to Auditing

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1.29
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.22
1 - Introduction to Auditing

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1.31
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.32
1 - Introduction to Auditing

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1.33
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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Q.16.

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1.34
1 - Introduction to Auditing

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1.35
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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1.36
1 - Introduction to Auditing

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1.37
1 - Introduction to Auditing

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1.27
1 - Introduction to Auditing

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1.39
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

Q.18.

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1.40
Smart Notes - S.Y.B.Com (Sem IV) - Auditing

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Q.15.

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1.30
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