Auditing 12th Std (TN 12th Auditing English Medium)

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Auditing 12th Std

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12th Auditing



12th Auditing : Chapter 1 : Internal Check

Internal Check
Meaning of Internal Check
Definition of Internal Check
Principles (or) Features of Good Internal Check System
Objectives of Internal Check
Advantages of Internal Check
Disadvantages of Internal Check
Duties of an auditor with Regards to Internal Check System
Internal Check - Cash Transactions
Internal checks- Wages
Internal Check Trading Transactions

12th Auditing : Chapter 2 : Internal Control

Internal Control
Meaning of Internal Control
Definition of Internal Control
Objectives of Internal Control
Advantages of Internal Control
Disadvantages of Internal Control
Principles of Good Internal Control System
Kinds of Internal Control
Auditor s Duty in Evaluating the System of Internal Control
Methods of Evaluating Internal Control System
Differences between Internal Check and Internal Control

12th Auditing : Chapter 3 : Internal Audit

Internal Audit
Meaning of Internal Audit
Definition of Internal Audit
Objectives of Internal Audit
Scope (or) Functions of Internal Auditor
Comparison between Internal Audit and External Audit
Advantages of Internal Audit
Disadvantages of Internal Audit
Differences Between Internal Check and Internal Control with Internal Audit

12th Auditing : Chapter 4 : Verification and Valuation of Fixed Assets

Verification: Meaning, Definition, Objectives
Valuation: Meaning, Definition, Objectives, Methods
Importance of Verification and Valuation of Assets
Differences Between Verification and Valuation
Classification of Assets
Verification and Valuation of Fixed Assets
Verification and Valuation of Investments
Verification and Valuation of Other Fixed Assets

12th Auditing : Chapter 5 : Verification and Valuation of Current and Intangible Assets

Meaning and Definition of Current Assets
Classification of Current Assets
Verification and Valuation of Individual Current Assets
Meaning and Definition of Intangible Assets
Classifications of Intangible Asset
Verification and Valuation of Individual Intangible Assets

12th Auditing : Chapter 6 : Verification of Liabilities

Verification of Liabilities
Verification of Capital
Verification of Debentures
Verification of Long Term Loans
Verification of Current Liabilities
Verification of Contingent Liabilities

12th Auditing : Chapter 7 : Depreciation

Meaning of Depreciation
Definition of Depreciation
Causes for Depreciation
Objectives of Providing Depreciation
Factors (or) Basis of Providing Depreciation
Different Methods of Charging Depreciation
Auditor s Duties with Regard to Depreciation

12th Auditing : Chapter 8 : Reserves and Provisions

Reserves: Meaning and Definition
Classification of Reserves
Meaning and Definition of Provisions
Classification of Provisions
Auditor s Duties of Provisions
Differences Between Reserves and Provisions

12th Auditing : Chapter 9 : Qualifications, Rights and Duties of Auditor

Qualifications, Rights and Duties of Auditor
Qualifications of a Company Auditor Sec 141 (1) (2)
Disqualifications of a Company Auditor Sec 141 (3)
Appointment of Auditor Sec 139
Removal and Resignation of Auditor
Powers (or) Rights of an Auditor Sec 143
Duties of an Auditor Sec 143
Liabilities of an Auditor

12th Auditing : Chapter 10 : Company Audit

Audit Report
Audit of Share Capital
Audit of Share Capital of a New Company (or) Fresh Issue of Shares
Audit of Shares issued for Cash
Audit of shares issued for consideration other than cash
Audit of Shares Issued at Premium
Audit of Sweat Equity Shares (Issue at Discount)

12th Auditing



12th Auditing : Chapter 1 : Internal Check

12th Auditing : Chapter 2 : Internal Control

12th Auditing : Chapter 3 : Internal Audit

12th Auditing : Chapter 4 : Verification and Valuation of Fixed Assets

12th Auditing : Chapter 5 : Verification and Valuation of Current and Intangible Assets

12th Auditing : Chapter 6 : Verification of Liabilities

12th Auditing : Chapter 7 : Depreciation

12th Auditing : Chapter 8 : Reserves and Provisions

12th Auditing : Chapter 9 : Qualifications, Rights and Duties of Auditor

12th Auditing : Chapter 10 : Company Audit


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