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SMART NOTESAUDITINGTENMumbai UniversityTS.Y.B.Com. Sem – IV(As per the revised syllabus: 2017-18)Salient Features:CONComplete coverage of syllabusSmart Codes to memorize answersIncludes additional information for better understandingIncludes Summary for long answersIncludes Model Question PaperPLE Scan this QR code to get a free 7-day trial of our amazing new app - Quill.SAMRead & listen to the entire content of this book on the app.#enjoypadhai #youwillloveit #abtohpadhlo #quillthepadhaiappPrinted at: Repro India Ltd., Mumbai Target Publications Pvt. Ltd.No part of this book may be reproduced or transmitted in any form or by any means, C.D. ROM/Audio Video Cassettes orelectronic, mechanical including photocopying; recording or by any information storage and retrieval system withoutpermission in writing from the Publisher.TEID: 1309JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 1P.O. No. 0019703/12/2019 2:24:47 PM

TENPage No.1.1 to 1.412.1 to 2.233.1 to 3.424.1 to 4.585.1 to 5.371 to 2324 to 3031 to 33C45678N3ParticularsIntroduction to AuditingAudit Planning, Procedures and DocumentationAuditing Techniques and Internal AuditIntroductionAuditing Techniques Part 1 – VouchingAuditing Techniques Part 2 – VerificationChapter-wise objective questionsAll distinguish compiledModel PaperOSr. No.12TINDEXSAMPLENote:1. There are only four modules as per the syllabus prescribed by the University. However, wehave broken the 4th modules into two chapters for clear demarcation between the two topics2. Any content given in boxes is only for your understanding and for better clarity.Students are not expected to write it in any exam.JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 502/12/2019 12:43:53 PM

7891011TTENM12131415R3 R4N56Test checking – meaning, features and factors to beconsideredTest checking – advantages, disadvantages, precautionsRoutine checking – meaning and features (NOT IN SYLLABUS)Audit sampling – meaning, purpose and methods of selectingsampleFactors determining sample sizeEvaluation of sample results and auditor’s liability inconducting audit based on sample.Sampling riskInternal controls – meaning, advantages, reviewAuditor’s duties regarding internal controlInherent limitations of internal controlInternal controls for the following:A.Credit Sales & DebtorsB.Credit Purchases & CreditorsC.Salaries & WagesInternal Audit – Features & ObjectivesBasic principles of establishing internal auditEvaluation of internal audit by statutory auditorUsefulness of internal auditR2O234R1C1Contents of the chapterEQuestionNo.AUDIT TECHNIQUES AND INTERNAL AUDIT INTRODUCTION3PLCHAPTERSANote: R1, R2, R3, R4 refer to your 1st, 2nd,3rd and 4th reading of the syllabus. You can mark it with atick as you study.3.1JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7102/12/2019 12:43:57 PM

S.Y.B.Com (Sem IV) - AuditingSAMPLECONTENTCHAPTER 3- AUDIT TECHNIQUES AND INTERNAL AUDIT INTRODUCTION3.2JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7202/12/2019 12:43:57 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.3JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7302/12/2019 12:43:57 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.4JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7402/12/2019 12:43:57 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.5JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7502/12/2019 12:43:57 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.6JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7602/12/2019 12:43:57 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.7JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7702/12/2019 12:43:57 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.8JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7802/12/2019 12:43:57 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.9JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 7902/12/2019 12:43:57 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.10JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8002/12/2019 12:43:58 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.11JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8102/12/2019 12:43:58 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.12JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8202/12/2019 12:43:58 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.13JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8302/12/2019 12:43:58 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.14JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8402/12/2019 12:43:58 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.15JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8502/12/2019 12:43:58 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.16JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8602/12/2019 12:43:58 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.17JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8702/12/2019 12:43:58 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.18JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8802/12/2019 12:43:58 PM

SAMPLECONTENT3 - Audit Techniques and Internal Audit Introduction3.19JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 8902/12/2019 12:43:58 PM

SAMPLECONTENTS.Y.B.Com (Sem IV) - Auditing3.20JSNR Target Pub Smart Note SYB Com ( Sem 4 ) Auditing (7 x 9) Text.pdf 9002/12/2019 12:43:58 PM

AUDITING S.Y.B.Com. Sem - IV Mumbai University (As per the revised syllabus: 2017-18) Scan this QR code to get a free 7-day trial of our amazing new app - Quill. Read & listen to the entire content of this book on the app. #enjoypadhai #youwillloveit #abtohpadhlo #quillthepadhaiapp Salient Features: Complete coverage of syllabus