COST & MANAGEMENT AUDIT लागत एवं प्रबंधन अंकेक्षण M.COM (ABST) SEMSTER – 1. PAPER – 6

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About Course

📘 Course Description (कोर्स विवरण)

This course provides comprehensive knowledge of Cost and Management Audit principles, procedures, and applications. It covers the nature and scope of Cost Audit, Companies (Cost Records and Audit) Rules 2014, Cost Accounting Standards, Cost Audit Report (XBRL), and various aspects of Management Audit such as Performance Appraisal, Efficiency Audit, Energy Audit, Systems Audit, and Corporate Strategy Audit. It also includes Internal Audit provisions and audit of institutions like hospitals, hotels, educational institutions, NGOs, and cooperative societies.

What Will You Learn?

  • 🎯 What Will I Learn? (आप क्या सीखेंगे?)
  • After completing this course, students will be able to:
  • • Understand nature, scope, objectives, and advantages of Cost Audit
  • • Study Companies (Cost Records and Audit) Rules, 2014
  • • Learn Cost Accounting Standards and Cost Auditing Assurance Standards
  • • Understand Cost Audit Report preparation and XBRL reporting
  • • Explain meaning, scope, and importance of Management Audit
  • • Learn Performance Appraisal, Energy Audit, Efficiency Audit, and Systems Audit
  • • Understand Corporate Strategy Audit and Corporate Social Audit
  • • Study Internal Audit provisions under Companies Act, 2013
  • • Gain practical understanding of audit of hospitals, hotels, NGOs, cooperative societies, and institutions
  • ________________________________________

Course Content

SYLLABUS

  • SYLLABUS

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