HINDUSTHAN COLLEGE OF ARTS & SCIENCE (AUTONOMOUS), COIMBATORE - 641

DEPARTMENT OF COMMERCE
LESSON PLAN

Class: III B. COM AF A

Subject: Principles of Auditing
S.NO. DATE

1 04.01.2021
2 06.01.2021
3 08.01.2021
4 09.01.2021
5 11.01.2021
6 13.01.2021
7 19.01.2021
8 20.01.2021
9 21.01.2021
10 23.01.2021
11 27.01.2021
12 29.01.2021
13 30.01.2021
14 02.02.2021
15 04.02.2021

16 05.02.2021
17 06.02.2021
18 09.02.2021
19 10.02.2021
20 11.02.2022
21 12.02.2022
22 13.02.2022
23 15.02.2022
24 16.02.2022
25 17.02.2022
26 18.02.2022
27 19.02.2022
28 20.02.2022
29 22.02.2022
30 23.02.2022

31 24.02.2022

32 25.02.2022
33 26.02.2022

34 27.02.2021

35 01.03.2021

36 02.03.2021
37 03.03.2021

38 04.03.2021
39 08.03.2021

40 09.03.2021
41 10.03.2021
42 11.03.2021
43 12.03.2021
44 13.03.2021

45 15.03.2021
46 16.03.2021
47 17.03.2021
48 18.03.2021
49 19.03.2021
50 22.03.2021
51 23.03.2021
52 24.03.2021

53 25.03.2021
54 26.03.2021
55 27.03.2021
56 29.03.2021
57 30.03.2021
58 31.03.2022
UNIT 5 - INVESTIGATION AND COMPUTERISED AUDIT
59 07.04.2021
60 08.04.2021

61 09.04.2021
62 10.04.2021
63 12.04.2021
64 15.04.2021

65 16.04.2021
66 17.04.2021
67 19.04.2021
68 20.04.2021
69 21.04.2021
70 22.04.2021
71 23.04.2021
72 24.04.201
EGE OF ARTS & SCIENCE (AUTONOMOUS), COIMBATORE - 641 028
DEPARTMENT OF COMMERCE
LESSON PLAN
ACADEMIC YEAR (2020-2021) EVEN
. COM AF A
ciples of Auditing
TOPIC STATUS
Unit I -Origin of Auditing
ORIGIN OF AUDIT & AUDITING
MEANING & DEFINTION OF AUDITING
OBJECTIVES OF AUDITING
ADVANTAGE OF AUDITING
LIMITATIONS OF AUDITING
TYPES OF AUDIT
CLASSIFICATION ACCORDING TO ORGANISATIONAL
STRUCTURE
CLASSIFICATION ACCORDING TO CONDUCT OF AUDIT
QUALITIES OF AN AUDITOR
QUALIFICATION OF AN AUDITOR
ERRORS -MEANING
TYPES OF ERRORS
FRAUDS - MEANING
TYPE OF FRAUDS
AUDIT PROGRAMME
Unit II - INTERNAL CHECK AND VOUCHING
MEANING OF INTERNAL CONTROL ,
DEFINITION,OBJECTIVE
FEATURES ,ADVANTAGES AND DISADVANTAGES OF
INTERNALOF
MEANING CONTROL
INTERNAL CHECK ,
DEFINITION,OBJECTIVE,FEATURES
MERITS AND DEMERITS OF INTERNAL OF INTERNAL
CHECK
CHECK
MEANING OF INTERNAL AUDIT , AUDIT NOTE BOOK ,
CONTENT OF AUDIT
AUDIT WORKING BOOK
PAPERS,FEATURES AND TYPES
POSITION OF EXTERNAL AUDITOR
MEANING & DEFINITION OF VOUCHING
TYPES OF VOUCHING,OBJECTIVES,FEATURES AND
PROCEDURES
VOUCHING OFOF VOUCHING
CASH BOOK, OBJECTIVE
CASH BOOK CREDIT SIDE
VOUCHING OF CASH BOOK DEBIT SIDE
VOUCHING OF TRADING TRANSACTIONS
VOUCHING OF IMPERSONAL LEDGER
VOUCHING OF IMPERSONAL LEDGER
Unit III - Verification and Valuation of Assets & Liabilities
MEANING OF VERIFICATION AND VALUATION,
DEFINITION,
DIFFERENCE BETWEEN VERIFICATION AND
VALUATION
 OBJECTIVE OF VERIFICATION AND VALUATION OF
ASSET
OBJECTIVE OF VERIFICATION AND VALUATION OF
ASSET
AUDITORS POSITION REGARDING VALUATION AND
VERIFICATION ON ASSETS AND LIABILITY
AUDITORS POSITION REGARDING VALUATION AND
VERIFICATION ON ASSETS AND LIABILITY
AUDITORS POSITION REGARDING VALUATION AND
VERIFICATION ON ASSETS AND LIABILITY
MEANING & DEFINITION OF DEPRECIATION AND ITS
TYPES
AUDITORS DUTY REGARDING DEPRECIATION
MEANING & DEFINITION OF RESERVES AND
PROVISION
KINDS & TYPES OF RESERVES
DIFFERENCE BETWEEN RESERVE AND PROVISION
MEANING AND DEFINITION OF SECRET RESERVES
PRESENTATION OF FINANCIAL STATEMENTS
UNIT - IV - COMPANY AUDITOR
MEANING OF COMPANY AUDITOR
QUALIFICATION OF AN AUDITOR
APPOINTMENT OF COMPANY AUDITOR
REMOVAL OF AUDITOR
RIGHTS OF AUDITOR
POWERS OF AN AUDITOR
DUTIES OF AN AUDITOR
LIABILITIES OF AUDITOR
SHARE CAPITAL AND AUDIT OF ISSUE OF SHARE
CAPITAL
SHARE TRANSFER AUDIT
MEANING & DEFINITION OF AUDIT REPORT
AUDIT REPORT AND ITS CONTENT
AUDIT REPORT CONTENT
TYPES OF AUDIT REPORT
UNIT 5 - INVESTIGATION AND COMPUTERISED AUDITNG
MEANING AND DEFINITION OF INVESTIGATION
OBJECTIVES OF INVESTIGATION
DIFFERENCE BETWEEN INVESTIGATION AND AUDIT

INVESTIGATION PROVISIONS
INVESTIGATION PROVISIONS
AUDIT OF COMPUTERIZED ACCOUNTS
MERITS AND DEMERITS OF COMPUTERIZED
ACCOUNTS AUDIT
BENEFITS OF COMPUTERIZED ACCOUNTS AUDIT
ELECTRONIC AUDITING
OBJECTIVES OF ELECTRONIC AUDITING
MERITS AND DEMERITS OF E-AUDIT
INVESTIGATION UNDER THE PROVISIONS UNDER
COMPANIES ACTUNDER
INVESTIGATION 2013 THE PROVISIONS UNDER
COMPANIES ACTON
REVISION DONE 2013
ALL FIVE UNITS

Staff Incharge : Mrs. K. Jamuna