Revised Syllabus of Auditing – Paper III
3.5.5 Auditing – Paper III
Modules at a Glance
| Sr. No. | Modules | No. of Lectures |
| 1 | Company Audit | 15 |
| 2 | Audit Report | 15 |
| 3 | Audit under Computerized Information System Environment | 15 |
| 4 | Professional Ethics | 15 |
| Total | 60 | |
| Sr. No. | Modules / Units |
| 1 | Company Audit |
| Powers & Duties of Auditors, Liabilities of Auditors
Branch Audit, Joint Audit, Special Audit, Tax Audit |
|
| 2 | Audit Report |
| Reporting requirement under the Companies Act
Qualifications in Audit Report, Disclaimers in Audit Report Adverse Opinion, Disclosures, Reports & Certificate |
|
| 3 | Audit under Computerized Information System 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 computer for internal and management audit purposes Audit tools, test packs, computerized audit programmes Special aspects in Audit of E-Commerce Transaction. |
|
| 4 | Professional Ethics |
| Code of Ethics with special reference to the relevant provisions of The Chartered Accountant Act, 1949 and the Regulations thereunder
The Chartered Accountant Act, 1949 Schedules Members who are deemed to be in Practice Significance of the Certificate of Practice Disabilities for purpose of Membership Disciplinary Procedure Professional Misconduct |
Note: Relevant Law / Statute & Accounting Standards in force on 1st April of every Academic Year shall be applicable for examination.
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