Auditing Notes, PDF, Notes, Syllabus, Paper | BBA, BCOM 2021

  • Post last modified:14 May 2021
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Download Auditing Notes, PDF, Books, Syllabus for B COM, BBA 2021. We provide complete auditing pdf. Auditing study material includes auditing notes, book, courses, case study, syllabus, question paper, MCQ, questions and answers and available in auditing pdf form.

Auditing subject is included in B.COM, BBA so students are able to download auditing and services notes for B.COM, auditing notes bcom 3rd year pdf and auditing and services notes for B.COM, BBA 5th semester.

Auditing Notes can be downloaded in auditing pdf from the below article.


Auditing Syllabus

A detailed auditing syllabus as prescribed by various Universities and colleges in India are as under. You can download the syllabus in auditing pdf form.

Introduction to Auditing: Meaning, Objectives and Objectives of Auditing, Qualities of an Auditor, Classes of Errors and Frauds, Auditor’s Duty Regarding Errors and Frauds.

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Types of Audit: Kinds of Audit, Statutory/Mandatory Audit, Voluntary/Independent Audit, Interim Audit, Concurrent Audit, Continuous Audit, Balance Sheet Audit, Financial Audit, Cost Audit, Management Audit, Audit Techniques

Classification of Audit: Classification of Audit on the basis of Organisational Structure, Classification of Audit on the basis of Conduct.

Special Areas of Audit: Special Areas of Audit: Cost audit, Tax audit, and management audit.

Preparation for an Audit: Considerations before Accepting Appointment as Auditor, Preparatory Steps before Commencement of Audit, Division of Work among Audit Staff, Preparation by Auditor.

Test Checking: Meaning and Need of Test Checking, Precautions to Be Taken Before Applying Test Checking, Meaning and Features of Internal Check, Objectives of Internal Check, Auditor’s Position Relating to Internal Check.

Vouching: Meaning of Vouching, Vouching of Cash Receipts, Cash Payments, Collection of Book Debts, Dividend Received, Sale of Investment, Goods Sold on Hire Purchase System, Insurance Premium.

Verification of Assets: Verification of Assets, Objectives of Verification of Assets, Distinction between Vouching and Verification, Valuation of Assets, Methods of Valuation of Assets, Distinction between Verification and Valuation, Verification and Valuation of different kinds of assets, Verification of Liabilities.

Verification of Liabilities: Objectives of Verification of Liabilities, Verification and Valuation of different kinds of Liabilities: Trade Creditors; Bills Payable; Loans; Outstanding Expenses.

Investigation: Distinctions between Audit and Investigation; Purpose of Investigation; duties of an Investigator prior to taking up Investigation Work and regarding Overall Investigation; Liabilities of an Investigator; Procedure of Investigatoin; Circumstances for Investigation.

Company Auditor: Qualification and Appointment of Company Auditor, Rights, Duties and Liabilities of Company Auditor, Removal of Company Auditor.

Audit of Special Organizations: Points to be considered for audit of accounts of Non-Profit Organisations, Educational Institutions, Club, Hotel, Cinema Hall and Hospital.

Depreciation: Concept and Causes of Depreciation; Importance of Providing Depreciation; Distinction between Fluctuation and Depreciation; Methods of Depreciation; Factors of Determining extent of Depreciation; Legal Provisions and Commercial considerations regarding Depreciation; Auditor’s Duty regarding Depreciation.

Reserve: Concept; Kinds of Reserve; Distinctions between Reserve and Provisions; Auditors Duty regarding Reserve and Provision; Distinctions between Reserved Capital and Capital Reserve Account and Reserve Fund; Sinking Fund; Secret Fund; Methods of Creating Secret Reserve; Auditor’s Duty regarding Secret Reserve.

Reserve: Concept; Kinds of Reserve; DiAuditor’s Report 190-205 Introduction; Features of Good Audit Report; qualified report; Significance of True and Fair View; Window Dressing.nctions between Reserve and Provisions; Auditors Duty regarding Reserve and Provision; Distinctions between Reserved Capital and Capital Reserve Account and Reserve Fund; Sinking Fund; Secret Fund; Methods of Creating Secret Reserve; Auditor’s Duty regarding Secret Reserve.

Recent Trends in Auditing: Recent Trends in Auditing; Computer aided audit techniques and tools; Auditing Standards.


Auditing Notes PDF

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Auditing Notes Download
Auditing Book Download
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Auditing Notes

Auditing is a systematic and scientific examination of the books of accounts and records of business to enable the auditor to satisfy himself that the profit and loss account and the balance sheet are properly drawn up so as to exhibit a true and fair view of the financial state of affairs of the business and profit or loss for the financial period.


Auditing Questions and Answers

If you have already studied the auditing and services notes, then it’s time to move ahead and go through previous year auditing and services question papers.

  • Give any two limitations of audit.
  • What is an audit programme?
  • Give the meaning of test checking.
  • What is the meaning of internal audit?
  • What is vouching?
  • Explain the basic difference between provision and reserve
  • What is the main purpose of preparing trading account?
  • What are the types of criminal liabilities? Name them.
  • What is divisible profits?
  • What is meant by investigation of accounts?
  • What do you understand by partnership deed?
  • What is meant by unpaid or unclaimed dividend?
  • What do you understand by share forfeited account? Explain the provision with regards to distribution of dividend out of share forfeited account.
  • What special points are mentioned in the report prepared by the investigator ?
  • What factors are to be mentioned in audit report according to section 227 of Indian Companies Act.
  • What points should be considered by an auditor while control on cash and materials in test audit of government companies?
  • What is an audit programme? How should it be constructed? Give essentials of a good audit programme.
  • Describe briefly the provision of companies Act with regard to the appointment of an auditor.

Auditing Question Paper

If you have already studied the auditing and services notes, then it’s time to move ahead and go through previous year auditing and services question paper.

It will help you to understand the question paper pattern and type of auditing question and answer asked in B.COM, BBA 3rd year auditing and services exam. You can download the syllabus in auditing pdf form.


Auditing Books

Below is the list of auditing books recommended by the top university in India.

  1. L. N. Chopde, D.H. Choudhari, Dr. Baban Taywade. Auditing – Sheth Publishers Private Limited, Mumbai.
  2. Dr K. R. Dixit, Auditing – Vishwa Publishers & Distributors, Nagpur
  3. B. N. Tandon, S. Sudharsanam, S. Sundharabahu. Practical Auditing – S. Chand & Company Ltd.
  4. S. K. Mehta, Auditing, Diamond Publication Pune

In the above article, a student can download auditing notes for B.COM, BBA 3rd year and auditing notes for B.COM, BBA 6th semester. Auditing study material includes auditing notes, auditing books, auditing syllabus, auditing question paper, auditing case study, auditing questions and answers, auditing courses in auditing pdf form.

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