Skip to content

Performance auditing

Unit 13: Audit Programs and Procedures of different Classes of AuditsTopic 3 of 3

Browse the Auditing syllabus

Auditing

18 units

1 Introduction
2 Planning an Audit
3 Internal Check and Control
4 Vouching
5 Audit of Impersonal Ledgers
- Expenditure and accruals
- Repairs, prepayments and contingencies
6 Verification and Valuation of Asset and Liabilities
7 Depreciation, Reserve and Provision
- Depreciation and auditor duties
- Reserves and provisions
8 Appointment, Remuneration and Right & Duties of an Auditor
- Auditor qualification and appointment
- Rights, duties and removal
9 Audit of a Limited Company
10 Audit of Divisible Profits and Dividends
- Divisible profit and valuation
- Dividend factors and preference dividends
11 Audit Report
- Audit reports and types
- Audit evidence evaluation
12 Liabilities of an Auditor
13 Audit Programs and Procedures of different Classes of Audits
14 Investigation
- Investigation foundations and programme
- Records, types and investigator liabilities
15 Government Audit in Nepal
16 Recent Trends in Auditing
- Professional institutions and legislation
- Practice, ethics and audit standards
17 Current Issues in Auditing
- Financial sickness and specialized audits
- Auditing and assurance
18 Project Work
- Project requirement
- Assignment and preparation

What the syllabus expects

Performance audit: Concept, objectives and distinction between financial and performance auditing