Syllabus

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Syllabus

  1. 1. What is Audit <ul><li>It is a Systematic & Independent </li></ul><ul><li>examination of DOSRP for stated </li></ul><ul><li>purpose. </li></ul><ul><li>D - Documents </li></ul><ul><li>O - Operations </li></ul><ul><li>S - Statements </li></ul><ul><li>R - Records </li></ul><ul><li>P - Performance </li></ul>
  2. 2. Steps of Audit <ul><li>Engagement Letter – AAS 26 – SA 210 </li></ul><ul><li>Appointment of an Auditor. </li></ul><ul><li>Acquiring the knowledge of client business – AAS 20 </li></ul><ul><li>Objective & Scope of Audit – AAS2 </li></ul><ul><li>Basic principles governing an Audit – AAS 1 – SA 200 </li></ul><ul><li>Evaluation of Internal Control System – AAS 6 </li></ul><ul><li>Planning of an Audit – AAS 8 </li></ul><ul><li>Verification & Vouching. </li></ul><ul><li>Audit Evidence – AAS 5 </li></ul><ul><li>Using the work of an Expert – AAS 9 </li></ul><ul><li>Representation by Management – AAS 11 </li></ul>
  3. 3. <ul><li>Using the work of Internal Auditor – AAS 7 </li></ul><ul><li>Documentation AAS 3 </li></ul><ul><li>Chequing Frauds & Errors at 8 , 9 & 10 – AAS 4 </li></ul><ul><li>Formation of Opinion – AAS 28 </li></ul>

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