Contemporary Auditing M.COM ABST SEMSTER – 2 PAPER – 6

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Contemporary Auditing

Course Description
Contemporary Auditing provides a practical understanding of how audits are conducted in modern organizations. The course focuses on limited company audits, auditor responsibilities under laws, types of audit reports, and specialized areas like tax audit, cost audit, MSME audit and environmental audit. Students learn how auditing supports accuracy, transparency and accountability in business performance

What Will You Learn?

  • What Will I Learn?
  • Students gain strong knowledge in:
  • • Audit of limited companies and statutory compliance
  • • Auditor’s report, special reports and certification
  • • Audit under Income Tax Act, banking and insurance audits
  • • Rights, duties and liabilities of auditors
  • • Non-financial audits including cost, social and environmental audits
  • By the end of the course, students can apply audit techniques to real corporate scenarios and analyze audit reports with professional judgment.

Course Content

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