Auditing is, perhaps, one of the most practical-oriented subjects in the C.A. curriculum. This paper aims to provide working knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit engagements. A good knowledge of the subject would provide a strong foundation to students while pursuing the Chartered Accountancy course. A good understanding of the theoretical concepts, particularly, in the context of auditing standards would make practical training an enriching and enjoying experience. While studying this paper, students are advised to integrate the knowledge acquired in other subjects, specifically, accounting and corporate laws in a meaningful manner. Such learning would only help a student to become a better professional. Now You can Scroll Down Below and Download IPCC Audit Latest Notes, Amendments May 2017 Exams. If You Like this article Please Share With Your Friends. or Subscribe our Mailing List for More Future Updates. If you like this article then please like us on Facebook so that you can get our updates in future ……….and subscribe to our mailing list ” freely “ Recommended Articles
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The study material deals with the conceptual theoretical framework in detail.
The entire syllabus has been divided into nine chapters.In each chapter, learning objectives have been stated. The learning objectives would enable you to understand the sequence of various aspects dealt within the chapter before going into the details so that you know the direction of your studies.In each chapter, the topic has been covered in a step by step approach. The text has been explained, where appropriate, through illustrations and practical problems. You should go through the chapter carefully ensuring that you understand the topic and then can tackle the exercises.
Auditing is the heart of Chartered Accountancy Course. The intent of this paper is to understand objective and concept of auditing and gain working knowledge of generally accepted auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements. While studying this paper, students are advised to integrate the knowledge acquired in other subjects, specifically, accounting, corporate laws and taxation in a meaningful manner.
CA IPCC Audit Syllabus
Auditing ConceptsStandards on Auditing and Guidance NotesAuditing engagementDocumentationAudit evidenceInternal ControlAuditing SamplingAnalytical review proceduresAudit of paymentsAudit of receiptsAudit of PurchasesAudit of SalesAudit of suppliers’ ledger and the debtors’ ledgerAudit of impersonal ledgerAudit of assets and liabilitiesCompany AuditAudit Report
Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies, cooperative societies, and insurance companies). Features and basic principles of government audit, Local bodies and not-for-profit organizations, Comptroller and Auditor General and its constitutional role Note: (i) The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced. (ii) If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.
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