Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus available in Pdf for free download. The latest syllabus for Final Advanced Auditing and Professional Ethics have been issued by Chartered Accountancy based on which Final students will have to prepare for examinations by Chartered Accountancy, NCERT and KVS in Final. The latest Chartered Accountancy syllabus has been used to design NCERT book for Final Advanced Auditing and Professional Ethics based on which exams for Final Advanced Auditing and Professional Ethics will be conducted. Refer to MCQ Questions for Final Advanced Auditing and Professional Ethics with answers and also download more latest study material for all subjects
Advanced Auditing and Professional Ethics Final Chartered Accountancy Syllabus
Final Advanced Auditing and Professional Ethics students should refer to the following curriculum for NCERT Final Advanced Auditing and Professional Ethics. These Chartered Accountancy NCERT KVS Syllabus for Final Advanced Auditing and Professional Ethics will be very useful for preparing for upcoming exams and help you to score good marks
Advanced Auditing and Professional Ethics Chartered Accountancy Syllabus Final
Advanced Auditing and Professional Ethics
(One Paper- Three hours - 100 marks)
Level of Knowledge: Advanced knowledge
Objectives:
(a) To gain expert knowledge of current auditing practices and procedures and apply them in auditing engagements,
(b) To develop ability to solve cases relating to audit engagements.
Contents:
1. Auditing Standards, Statements and Guidance Notes
Auditing and Assurance Standards (AASs); Statements and Guidance Notes on Auditing issued by the ICAI; Significant differences between Auditing and Assurance Standards and International Standards on Auditing.
2. Audit strategy, planning and programming
Planning the flow of audit work; audit strategy, planning programme and impo rtance of supervision: review of audit notes and working papers; drafting of reports; principal’s ultimate responsibility; extent of delegation; control over quality of audit work; reliance on the work of other auditor, internal auditor or an expert.
3. Risk Assessment and Internal Control
Evaluation of internal control procedures; techniques including questionnaire, flowchart; internal audit and external audit, coordination between the two.
4. Audit under computerized information system (CIS) environment
Special aspects of CIS Audit Environment, need for review of internal control especially procedure controls and facility controls. Approach to audit in CIS Environment, use of computers for internal and management audit purposes: audit tools, test packs, computerized audit programmes; Special Aspects in Audit of E-Commerce Transaction.
5. Special audit techniques
(a) Selective verification; statistical sampling: Special audit procedures; physical verification of assets, direct confirmation of debtors and creditors
(b) Analytical review procedures
(c) Risk-based auditing.
6. Audit of limited companies
Statutory requirements under the Companies Act 1956; Audit of branches: joint audits; Dividends and divisible profits ─ financial, legal, and policy considerations.
7. Rights, duties, and liabilities of auditors; third party liability.
8. Audit reports; qualifications, notes on accounts, distinction between notes and qualifications, detailed observations by the statutory auditor to the management vis-a-vis obligations of reporting to the members.
9. Audit Committee and Corporate Governance
10. Audit of Consolidated Financial Statements, Audit Reports and Certificates for Special Purpose engagements; Certificates under the Payment of Bonus Act, import/export control authorities, etc.; Specific services to non-audit clients; Certificate on Corporate Governance.
11. Special features of audit of banks, insurance companies, co-operative societies and non-banking financial companies.
12. Audit under Fiscal Laws, viz, Direct and Indirect Tax Laws.
13. Cost audit
14. Special audit assignments like audit of bank borrowers, audit of stock and commodity exchange intermediaries and depositories; inspection of special entities like banks, financial institutions, mutual funds, stock brokers.
15. Special features in audit of public sector companies. Directions of Comptroller and Auditor General of India under Section 619; Concepts of propriety and efficiency audit.
16. Internal audit, management and operational audit Nature and purpose, organisation, audit programme, behavioural problems; Internal Audit Standards issued by the ICAI; Specific areas of management and operational audit involving review of internal control, purchasing operations, manufacturing operations, selling and distribution, personnel policies, systems and procedures. Aspects relating to concurrent audit.
17. Investigation and Due Diligence.
18. Concept of peer review
19. Salient features of Sarbanes – Oxley Act, 2002 with special reference to reporting on internal control.
20. Professional Ethics - Code of Ethics with special reference to the relevant provisions of The Chartered Accountants Act, 1949 and the Regulations thereunder.
The above Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus have been published by Chartered Accountancy for latest 2023 academic session. The syllabus published by Chartered Accountancy for Advanced Auditing and Professional Ethics Final is being used by various Chartered Accountancy affiliated schools and almost all education boards in India. Teachers have always recommended students to refer to NCERT syllabus as the class tests and exams for Final Advanced Auditing and Professional Ethics are always done as per the syllabus and guidelines issued. Students who are in Final and are studying Advanced Auditing and Professional Ethics should strictly follow the syllabus issued to study for exams and revise the revise entire syllabus based on the latest syllabus available on Studiestoday.com. The Final Syllabus for Advanced Auditing and Professional Ethics also includes details about all topics and the weightage of marks for each chapter and topic. We have also provided chapter wise study material which has been developed by teachers of StudiesToday.com after proper review of the latest syllabus and based on pattern of questions in upcoming exams for Final students. We have also designed the best Worksheets for Final Advanced Auditing and Professional Ethics based on this syllabus.
Benefits of Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus
Final Advanced Auditing and Professional Ethics NCERT syllabus has been designed by the teachers at CBSE after major research on all topics. NCERT Syllabus and all its topics for Final Advanced Auditing and Professional Ethics have been created in a manner to provide thorough and adequate knowledge about each topic in an easy and simple to apprehend language. You will find that your teachers are teaching exactly as per the Syllabus for Final Advanced Auditing and Professional Ethics which should be followed by you also. Almost all the Chartered Accountancy affiliated schools teaching Final Advanced Auditing and Professional Ethics recommend their students to use latest syllabus and Question Papers for Final Advanced Auditing and Professional Ethics from studiestoday.com as the latest 2023 Chartered Accountancy curriculum is available only here. Final Advanced Auditing and Professional Ethics students should strictly follow the curriculum provided here while making their study plan as the exams will be conducted exactly as per the published syllabus
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NCERT Syllabus of Chartered Accountancy Final Advanced Auditing and Professional Ethics and Printable Worksheets for Final Advanced Auditing and Professional Ethics is available for free download at www.studiestoday.com. We offer the most latest and downloadable Syllabus for Class 1 to Class 12. All Syllabus provided here are printable and have been prudently compiled for all students for each subject, you can download PDF for any subject by clicking any link above. Get the latest Final Advanced Auditing and Professional Ethics topic and chapter wise PDF Syllabus and use them for daily studies. Look at the syllabus for Final and download the latest 2023 syllabus and NCERT solutions for Final Advanced Auditing and Professional Ethics for the topics which you have studied today. Doing this will support in understanding of each topic.
Latest Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus
For the academic year 2023-24 the Chartered Accountancy board or referred to as the Central Board of Secondary Education has published the latest syllabus for all subjects. The Advanced Auditing and Professional Ethics syllabus explains the chapters, topics and their weightage which will be relevant for the year. It is very important to study as per the syllabus only as this will help NCERT Final Advanced Auditing and Professional Ethics Advanced Auditing and Professional Ethics students to focus on what is relevant for the year. Chartered Accountancy keeps on changing the syllabus and pattern of Sample Papers for Final Advanced Auditing and Professional Ethics so we have provided the latest syllabus here.
Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus Online
If you are searching for Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus and Revision notes for Final Advanced Auditing and Professional Ethics for year 2023 2024 then you have come to the best website. On www.studiestoday.com we have provided the latest syllabus above which has been recently published by Chartered Accountancy. We have provided the curriculum online and NCERT book for Final Advanced Auditing and Professional Ethics, that too free so that the students can go through the Final Advanced Auditing and Professional Ethics syllabus and then make their studies plan. Students of Final should refer to the marks which have been allocated to each section of the course so that they can put maximum effort into the most scoring areas.
Final Syllabus 2023 24 Advanced Auditing and Professional Ethics free download
You should take a print of Chartered Accountancy Final Advanced Auditing and Professional Ethics Syllabus and MCQ Questions for Final Advanced Auditing and Professional Ethics with answers and put it near your study table. This will help you to make sure that you are studying the topics which are in your latest Advanced Auditing and Professional Ethics Final syllabus. You will note that the NCERT Books for Final Advanced Auditing and Professional Ethics which have been issued for the current year by NCERT are also designed based on the syllabus which has been issued by Chartered Accountancy. The Advanced Auditing and Professional Ethics teachers of Final also strictly follow this syllabus only while teaching in the class.
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By following the Final Advanced Auditing and Professional Ethics MCQ Test and Chartered Accountancy Final Advanced Auditing and Professional Ethics syllabus, students can get the required knowledge and skills that are important to get more marks in exams. The syllabus of Final has been designed after a lot of research by Chartered Accountancy and will help to develop critical thinking, problem-solving, and analytical skills, in students studying Advanced Auditing and Professional Ethics. The syllabus has been designed by Chartered Accountancy based on the latest developments in the field of Advanced Auditing and Professional Ethics which should be taught to students. Chartered Accountancy Final Advanced Auditing and Professional Ethics syllabus provides will help to develop a stronger foundation for students if they want to grow further in the field of Advanced Auditing and Professional Ethics.
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