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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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