Auditing 11th std

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Auditing 11th std

Chapter 1 Introduction to Audit


=> Introduction to Audit
=> Meaning of Auditing
=> Definition of Auditing
=> Features (or) Characteristics of Auditing
=> Book-Keeping, Accountancy and Auditing
=> Differences Between Accountancy and Auditing
=> Relationship of Auditing with other Disciplines
=> Auditor: Meaning, Functions, Qualities
=> Objectives of Auditing
=> Advantages of Auditing
=> Limitations of Auditing
=> Investigation
=> Differences between Auditing and Investigation
=> Auditing in a Computer Based Environment

Chapter 2 Classifications of Audit I


=> Classifications of Audit
=> Continous Audit
=> Periodical (or) Final (or) Complete Audit
=> Interim Audit
=> Occasional Audit
=> Standard Audit
=> Balance Sheet Audit
=> Post and Vouch Audit
=> Differences Between Continuous Audit and Annual Audit
=> Differences Between Continuous Audit and Interim Audit

Chapter 3 Classifications of Audit II


=> Audit of Accounts of Sole Proprietor
=> Audit of Accounts of Partnership Firm
=> Audit of Accounts of Joint Stock Company
=> Audit of Trusts

Chapter 4 Audit Planning


=> Audit Planning
=> Audit Programme
=> Auditing In-depth
=> Test Checking

Chapter 5 Documentation


=> Documentation : Meaning
=> Importance of Documentation
=> Audit Note Book
=> Audit Working Papers

Chapter 6 Vouching of Cash Transactions I


=> Vouching
=> Voucher
=> Missing Vouchers
=> Vouching of Cash Transactions
=> Vouching of Debit Side of Cash Book (or) Cash Receipts

Chapter 7 Vouching of Cash Transactions II


=> Vouching of Credit Side of Cash Book (or) Cash Payments
=> Auditors Duty in Vouching Cash Payments
=> Cash Paid To Creditors
=> Wages
=> Capital Expenditure
=> Bills Payable
=> Bills Receivable Discounted and Dishonoured
=> Directors Fees

Chapter 8 Vouching of Trading Transactions


=> Vouching of Trading Transactions
=> Vouching of Credit Purchases
=> Vouching of Purchase Returns
=> Vouching of Credit Sales
=> Vouching of Sales Return
=> Goods Sent on Sale or Return Basis
=> Internal Check as Regards Stores

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