auditing
North Maharashtra
University, Jalgaon
FACULTY OF COMMERCE &
MANAGEMENT
Structure and Syllabus of –
Third Year B.B.M.(E-Comm.)-[Sem. VI]
Bachelor of Business Management (BBM.e-Comm.)
W.E.F. Academic Year 2013-14
North Maharashtra University, Jalgaon
(NACC Accredited ‘B’ Grade University)
FACULTY OF COMMERCE & MANAGEMENT
BACHELOR OF BUSINESS MANAGEMENT [B.B.M. E-COMM] SEM -VI
W.E.F. FROM ACADEMIC YEAR: 2013-14
T.Y.B.B.M.(E-Comm. Sem-VI)
STRUCTURE
Subject Code
Name
Marks
E 6.1
Auditing
100
E 6.2
Information System Audit
100
E 6.3
Competitive Skills
100
E 6.4
JAVA Programming
100
E 6.5
Practical
100
E 6.6
Project
100
North Maharashtra University, Jalgaon
(NACC Re-Accredited ‘B’ Grade University)
FACULTY OF COMMERCE & MANAGEMENT
B.B.M.(E-Comm.) Semester VI
E – 6.1 Auditing
80 + 20 Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100
[Total Lectures: 48]
Objectives
1. To introduce various auditing Techniques and tools to the students.
2. To enable the students to know the Corporate Auditing practices, and the auditing practices followed in the audit of certain other entities.
3. To introduce the students the relevant Auditing & Assurance Standards.
1. UNIT –I
lectuers:11
a. Nature of Audit :
Meaning, Definition, Nature Scope, and Objectives of Audit ‐ Advantages and Limitations of audit, Relationship of auditing with other subjects, Auditing and Investigation.
Professional pronouncements in India, Basic principles governing an audit, planning an audit. Auditing and Assurance Standards (AAS) – meaning, scope, Auditor & AAS
Elementary study of [1] AAS‐1 on “Basic Principles Governing an Audit”. [2] AAS‐2 on
“Objectives and scope of the Audit of Financial Statements”, [3] AAS‐4 on “Auditor’s responsibility to consider Frauds & Errors in an Audit of Financial Statements”
b. Types of audit –
Internal Audit, Statutory Audit,
University, Jalgaon
FACULTY OF COMMERCE &
MANAGEMENT
Structure and Syllabus of –
Third Year B.B.M.(E-Comm.)-[Sem. VI]
Bachelor of Business Management (BBM.e-Comm.)
W.E.F. Academic Year 2013-14
North Maharashtra University, Jalgaon
(NACC Accredited ‘B’ Grade University)
FACULTY OF COMMERCE & MANAGEMENT
BACHELOR OF BUSINESS MANAGEMENT [B.B.M. E-COMM] SEM -VI
W.E.F. FROM ACADEMIC YEAR: 2013-14
T.Y.B.B.M.(E-Comm. Sem-VI)
STRUCTURE
Subject Code
Name
Marks
E 6.1
Auditing
100
E 6.2
Information System Audit
100
E 6.3
Competitive Skills
100
E 6.4
JAVA Programming
100
E 6.5
Practical
100
E 6.6
Project
100
North Maharashtra University, Jalgaon
(NACC Re-Accredited ‘B’ Grade University)
FACULTY OF COMMERCE & MANAGEMENT
B.B.M.(E-Comm.) Semester VI
E – 6.1 Auditing
80 + 20 Pattern: External Marks 80 + Internal Marks 20 = Maximum Total Marks: 100
[Total Lectures: 48]
Objectives
1. To introduce various auditing Techniques and tools to the students.
2. To enable the students to know the Corporate Auditing practices, and the auditing practices followed in the audit of certain other entities.
3. To introduce the students the relevant Auditing & Assurance Standards.
1. UNIT –I
lectuers:11
a. Nature of Audit :
Meaning, Definition, Nature Scope, and Objectives of Audit ‐ Advantages and Limitations of audit, Relationship of auditing with other subjects, Auditing and Investigation.
Professional pronouncements in India, Basic principles governing an audit, planning an audit. Auditing and Assurance Standards (AAS) – meaning, scope, Auditor & AAS
Elementary study of [1] AAS‐1 on “Basic Principles Governing an Audit”. [2] AAS‐2 on
“Objectives and scope of the Audit of Financial Statements”, [3] AAS‐4 on “Auditor’s responsibility to consider Frauds & Errors in an Audit of Financial Statements”
b. Types of audit –
Internal Audit, Statutory Audit,