Auditing | FREE e-
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Basic concepts of Auditing
Here is a list of links to e-books of Auditing, of dVIDYA On-line FREE Tutorial Course. Click the respective link to read the Books on-line. Printed Book is also available. Please e-mail dvidyamail@gmail.com for details.
AUDITING
Nature
of Auditing
Objective of Audit, Financial Statements, Auditing and Assurance, Standards, Basic Principle of Audit, Scope & Coverage of Audit, Limitations of Audit , Errors and Frauds, Window-DressingBasic concepts of Auditing
Audit of Financial Statements, Audit Evidence,
Materiality, True and Fair, Accounting Policies, Audit of Accounting Estimates,
Types
of Audit
Statutory Audit, Voluntary
Audit, Financial Audit, Cost Audit, Management Audit, Internal Audit, Interim
Audit, Concurrent Audit, Operational Audit
Audit
Process
Audit programme, Audit
Planning, Audit Process, Audit
Techniques, Audit Procedure, Audit Phases, Audit working papers, Quality
control of audit work, Test checking, Surprise checks, Statistical Sampling,
Audit Risk, Certificate from Management
Internal
control and EDP environment
Internal Control, Internal
Control Review, Internal control Testing, Internal control in EDP environment,
EDP system Design & Procedures, EDP controls, EDP Auditing, Computer Aided Audit Techniques, Internal Check, Internal Audit
Vouching
Vouching, Detection of
Errors, Cash Account, Bank Accounts, Bank Reconciliation
Audit
of Income
Cash Receipts, Receipts
from Customers, Cash Sales, Bills Receivable, Income from Investments, Rental
Receipts, Sale of Assets, Royalties
received, Capital Subsidy, Interest and Dividends Received, Insurance Claims,
Sale of Scrap, Recovery of Bad Debts, Bankruptcy Dividends, Receipt of Grant
Audit
of Expenses
Controlled
Payments, Transaction with Directors, Remuneration to Directors, Personal
Expenses of Directors, Preliminary Expenses, Payment of Taxes, Customs and
Excise Duties, Travelling Expenses, Repairs to Assets, Salaries and Wages,
Payment of interest on share capital, Advertisement Expenses, Sales Commission,
Research and Development Expenditure, Scrutiny of Expense Accounts, Dividends Payments, Insurance Premium
Purchases
and Sales
Purchases, Receipt of Materials & Services, Purchase
Invoice, Purchases Returns, Inward Expenses, Deliveries, Cash Sale, Consignment Sale, Credit Sales, Empties, Sale on Approval, Sales
Returns, Sale under forward contract, Reconciliation
of Control Leger with Personal Ledger Accounts
Capital
and Revenue Expenditure
Capital Expenditure,
Revenue Expenditure, Capitalized Expenses, Deferred Revenue Expenditure, Losses
not Written off
Depreciation
Depreciation, Depreciation
provision, Methods of Depreciation, Change of Depreciation Method, Computation
of Depreciation, Disclosure of Depreciation, Legal Provision for Depreciation, Revaluation of Fixed Assets, Reserve & Provision
Reserve
& Provision
Reserve, Provision, Types of Reserves,
Disclosure of Reserve, Secret Reserves, Specific Reserves
Verification
of Assets
Assets Verification
Principles, Verification of Assets, Verification of inventories, Verification of Investments, Audit of Fixed
Assets, Valuation of Intangible Assets, Verification of Other Assets,
Verification of Book-Debts, Goods at other Locations, verification of Loans and
collateral securities, verification of Advances, Closing Stock, Verification of
Outstanding Assets,
Verification
of Liabilities
Trade Creditors,
Bills Payable, Borrowings, Dues of Subsidiary Companies, Debentures, Outstanding Liabilities, Contingent
Liability, Deferred Tax Liability
Miscellaneous
Verifications
Self-balancing and sectional balancing ledgers, Events Occurring
After the Balance Sheet Date, Subsequent Events, Prior Period Items, Extraordinary Items, Changes in Gross
Profit, Opening Balances, Related Party Transactions
Auditor
Qualification of an
Auditor, Disqualification of
an Auditor, Indebtedness of Auditor, Appointment of Auditor, Audit Engagement,
Ceiling on Number of Audits, Auditor's Remuneration, Removal of Auditors, Duties of Auditors, Auditor’s Lien
Audit
Report
Statutory
Report, Audit Report, Types of Audit Reports, Comparatives, Auditor's Report
under CARO, Specimen Audit Report, Specimen Qualified Audit Report, Signing of
Audit Report
Company
Audit
Statutory Compliance of
Company Audit, Enclosure to
Balance Sheet, Payment of Interest Out of Capital, Matters requiring sanction in General Meeting, Matters requiring
sanction of Central Government, Transaction Authorised by Directors /
Shareholders, Audit of Share Capital, Share Transfer Audit, Issue of Bonus
Shares, Debentures Issue, Charges on Debenture, Redemption of Debentures, Interest
on Debentures, Dividends, Reserves and
Surplus, Borrowings, Miscellaneous Expenditure, Audit of Branch Office
Accounts, Branch Auditor, Joint Audit, Special
Audit, Cost Audit, Statutory Disclosures
Government
Audit
Comptroller
& Auditor General, Government Audit, Regularity Audit, Propriety Audit,
Performance audit, Audit of Receipts, Audit of Stores and Stocks, Audit of
Commercial Accounts, Audit of Government companies, Reporting of C & AG
Audit
Audit
of Local Bodies & NGOs
Local Bodies, Audit of
Local Bodies, Audit objectives of Local Bodies, Audit of Non-Governmental
Organisations,
Audit of Small Organisations
Audit of Firms & Small
Companies, Audit of Partnership Firm, Audit of Incomplete Records, Audit of Small Companies, Audit of
Charitable Institutions, Audit of Educational Institutions, Audit of Hospital,
Audit of Club, Audit of Cinema, Audit of Hotels, Audit of Hire Purchase and
Companies, Audit of Leasing Companies, Audit of Service Organisations.
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