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B.com(hons.) II year
Auditing and Business Communication


Unit 1
Auditing : Meaning –definition – objective – types of audit ; internal audit , statutory audit ,govt. audit ,balance sheet audit ,periodical audit –position of an auditor in case of fraud – generally accepted auditing practices – advantages and limitation of audit – personal qualities of an auditor


Unit 2
Audit planning and control: determining the scope of audit – audit program and planning –internal  control :meaning –importance, internal check internal audit vouching :vouching of cash transaction and trading transactions- verification and valuation of assets and liabilities-audit of sole trader and partnership firms


Unit 3
Audit of limited companies: Qualifications, appointment, remuneration and removal of company auditors-powers and duties of an auditor –liabilities of an auditor –professional conduct and ethics-audit report-content of audit report-types of report-investigation – difference between investigation and auditing


Unit 4
Role of communication in business: basic elements of communication process – types of communication – media of communication –computer aided business communication – barriers to communication – methods of overcoming barriers


Unit 5
Organizational communication: practical aspects of communication – verbal communication – non verbal communication –intra and inter personal communication –business letters: types and basic principle of letter writing – business report :types - styles



     

     
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