Auditing objectives and basic principles

May 19th, 2015
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Oregon State University
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Nature, objectives and basic principles of auditing. Techniques of auditing-physical verification, examination of documents and vouching direct confirmation, analytical review. Planning an audit, audit programmes, working paper, audit process. Evaluation of internal controls. Test checking and sampling. Broad outlines of company audit. Audit of non-corporate enterprises. Internal and management audit

Word Count: 440
Showing Page: 1/2
1. AccountingNature, scope and objectives of accounting. Accounting as an information system. Users of accounting information. Generally accepted principles of accounting. The accounting equation. Accrual concept. Other concepts and conventions. Distribution between capital and revenue expenditure. Accounting standards and their application. Accounting standards related to fixed assets, depreciation, inventory,rcognition of revenue. Final accounts of sole proprietors, partnership firms and limited companies. Statutory provisions. Reserves, provisions and funds. Final accounts of not-for p

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