AUDITING AND AAURANCE अंकेक्षण और आश्वासन M.COM (ABST) SEMSTER – 4. PAPER- 2.

What Will You Learn?

• By the end of this course, students will be able to:
• • Understand the role of IAASB and Auditing Standards in India
• • Learn SA 200 & SA 210 – Auditor’s objectives and engagement terms
• • Apply SA 220 – Quality control in auditing
• • Understand SA 230 – Audit documentation procedures
• • Learn SA 240 – Auditor’s responsibility relating to fraud
• • Study SA 299 – Responsibility of joint auditors
• • Understand SA 315 – Risk identification and assessment
• • Learn SA 320 – Materiality in audit planning
• • Understand SA 402 – Service organization audit considerations
• • Study SA 500 & SA 501 – Audit evidence concepts
• • Learn SA 530 – Audit sampling techniques
• • Understand SA 540 – Accounting estimates & fair value auditing
• • Learn SA 570 – Going concern concept