Are you an Accounting or Finance Professional?
Are you an Accounting or Finance Student planning a career in either of the fields?
Are you a Professional Course Student planning career as Auditor?
Then this course is for you.
Welcome to Basics of Auditing.
The basic purpose of Auditing is to confirm the authenticity of Books of Accounts prepared by an accountant.
So, the auditing begins, where the function of an accountant ends.
Auditing is done to determine the true and fair picture of accounts.
Auditing is done by examining the books of accounts with supporting documents in order to detect and prevent fraud and error.
Auditing provides lots of benefits like
a) Verification of Books of Accounts
b) Independent Opinion
c) Moral Check
d) Protection of the Rights and Interests of Share holders
e) Reliance by Outsiders
f) Ensures compliance with level requirements
g) Strengthens Internal Control
Hence, by taking this course, you will learn
i) Evolution of Auditing
ii) Meaning of Auditing
iii) Features of Auditing
iv) Objectives of Auditing
v) Principal aspects of Auditing
vi) Benefits of Auditing
vii) Limitations of Auditing
viii) Statutory Audit
ix) Internal Audit
x) Secretarial Audit
xi) Cost Audit
xii) Tax Audit
xiii) Bank Audit
xiv) Insurance Audit
xv) Management Audit
xvi) Tools of Audit
This course is structured in Self paced learning style.
You may find accounting terminologies used in this course. Hence, you should have Basic knowledge of Accounting.
Advanced auditing tools and concepts will be launched as separate courses in the due course.
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