Tuesday, 31 December 2019

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Unit 12: Special Features of Audit The public sector undertakings differ from private sector undertakings in many ways. These und...

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Unit 11: Introduction to Special and Efficiency Audit A special audit report is the report issued by an auditor after inspecting the ...

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Unit 10: Government and Independent Financial Audit: The Indian Audit and Accounts Department, functioning under the Comptroller and ...

Monday, 30 December 2019

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Unit 9: Audit of Limited Companies The audit of a company differs from the audit of a partnership in various ways and involves many p...

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Unit 8: Auditing in Computerized Environment Information Technology (IT) has a deep impact on society in general and accounting and a...

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Unit 7: Audit Sampling Sampling is the application of an audit procedure to less than 100% of the items within an account balance o...

Sunday, 29 December 2019

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Unit 6: Internal and External Audit Internal audit is not only related to checking of financial records but also review and critical ...

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Unit 5: Evaluation of Internal Control System Internal controls, even if fairly simple, helps in enhancing the confidence level of ...

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Unit 4: Internal Control The internal audit activity evaluates risk exposures relating to the organization’s governance, operations a...

Saturday, 28 December 2019

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Unit 3: Introduction to US-GAAP Within the accounting profession, there have been challenges to develop a set of standards that are g...