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Auditing
Auditing: syllabus and study notes
18
units
48
topics
Unit 1
Introduction
Audit foundations and evolution
Errors and auditor qualities
Accounting, investigation and engagement
Unit 2
Planning an Audit
Organization knowledge and audit programme
Audit risk and sampling
Notebooks and staffing
Audit types and work scope
Preparation and working papers
Unit 3
Internal Check and Control
Internal check and internal audit
Checking procedures
Statutory versus internal audit
Unit 4
Vouching
Vouching foundations
Cash and sales transactions
Purchases and internal checks
Unit 5
Audit of Impersonal Ledgers
Expenditure and accruals
Repairs, prepayments and contingencies
Unit 6
Verification and Valuation of Asset and Liabilities
Verification foundations
Asset verification and valuation
Liabilities, confirmation and fair value
Unit 7
Depreciation, Reserve and Provision
Depreciation and auditor duties
Reserves and provisions
Unit 8
Appointment, Remuneration and Right & Duties of an Auditor
Auditor qualification and appointment
Rights, duties and removal
Unit 9
Audit of a Limited Company
Company audit preliminaries
Share capital audit
Commission and debenture audit
Unit 10
Audit of Divisible Profits and Dividends
Divisible profit and valuation
Dividend factors and preference dividends
Unit 11
Audit Report
Audit reports and types
Audit evidence evaluation
Unit 12
Liabilities of an Auditor
Private and company auditor liabilities
Joint and branch auditors
Honorary auditors and third parties
Unit 13
Audit Programs and Procedures of different Classes of Audits
Institutional audits
Partnership audit procedures
Performance auditing
Unit 14
Investigation
Investigation foundations and programme
Records, types and investigator liabilities
Unit 15
Government Audit in Nepal
Government and internal audit
Misappropriation and Comptroller General
Final audit and oversight
Directives and standards
Unit 16
Recent Trends in Auditing
Professional institutions and legislation
Practice, ethics and audit standards
Unit 17
Current Issues in Auditing
Financial sickness and specialized audits
Auditing and assurance
Unit 18
Project Work
Project requirement
Assignment and preparation