CA IPCC Auditing And Assurance By Gols Faculty
IPCC Auditing And Assurance By Gols Faculty
Instructed by GOLS Coaching 1433 students enrolled
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|Course Valid For||Nov 18, May 19|
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|Enrolment period||6 Months|
GOLS | Academy is an exclusive online academy that provides career and professional development courses in a variety of domains. We currently offer 120 + career oriented online courses from 16 industry domains. GOLS | Academy is also aimed at creating a talent pool across India for different industries to ease skilled manpower shortage.
CA IPCC Paper 6 Auditing and Assurance Online Coaching
GOLS™ Promises To Revolutionise Education By Offering A Unique Educational Experience Through Online Learning Which It Believes Is A Powerful Alternative To Mainstream Education. Its Mission Is To Provide High Quality Educational Experience At Reasonable Fees.
It Is Driven By Innovations And Has Won 3 National Awards.
With GOLS Your Coaching Becomes Easy, Meaningful And Lively, Because We Care For Your Studies
Why You Should Join GOLS Online Coaching:
Video Lectures designed as per the syllabus of CA course
Study on the go - Video Based Training or Video Lectures accessible in smart phones
Extremely expert teachers with industrial exposure to make studies realistic
Each lecture could be viewed endless number of times, at convenience, anywhere, everywhere
Live Virtual Classrooms give interactive platform with fellow students and the faculties
Assessment of the assignments periodically by the faculties with valuable feedback given
Mock Tests one month prior to exam
Important Tips before the final exam
Online Recorded Video Lectures Entire Syllabus (VBT)
Online Doubt Solving Live Interactive Session (LVC)
Onnline Doubts Solving Discussion Forum
Online Archieves Of LVC (Past Sessions Library)
Online Notes (E-Print)
Online Mock Tests
Online Test Papers Solving (Exam Preparatory Series)
Medium : English
• Auditing Concepts - Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditor’s Independence, Relationship of auditing with other disciplines.
• Standards on Auditing and Guidance Notes - Overview, Standard-setting process, Role of International Auditing and Assurance Standards Board, Standards on Auditing issued by the ICAI; Guidance Note(s) on - Audit of Fixed Assets, Audit of Inventories, Audit of Investments, Audit of Debtors, Loans and Advances, Audit of Cash and Bank Balances, Audit of Miscellaneous Expenditure, Audit of Liabilities, Audit of Revenue, Audit of Expenses and provision for proposed dividends.
• Auditing engagement - Audit planning, Audit programme, Control of quality of audit work - Delegation and supervision of audit work.
• Documentation - Audit working papers, Audit files: Permanent and current audit files, Ownership and custody of working papers.
• Audit evidence - Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit evidence, Methods of obtaining audit evidence - Physical verification, Documentation, Direct confirmation, Re-computation, Analytical review techniques, Representation by management, Obtaining certificate.
• Internal Control - Elements of internal control, Review and documentation, Evaluation of internal control system, internal control questionnaire, internal control check list, Tests of control, Application of concept of materiality and audit risk, Concept of internal audit.
• Internal Control and Computerized Environment, Approaches to Auditing in Computerized Environment.
• Auditing Sampling - Types of sampling, Test checking, Techniques of test checks.
• Analytical review procedures.
• Audit of payments - General considerations, Wages, Capital expenditure, other payments and expenses, Petty cash payments, Bank payments, Bank reconciliation.
• Audit of receipts - General considerations, Cash sales, Receipts from debtors, Other Receipts.
• Audit of Purchases - Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from suppliers.
• Audit of Sales - Vouching of cash and credit sales, Goods on consignment, Sale on approval basis, Sale under hire-purchase agreement, Returnable containers, various types of allowances given to customers, Sale returns.
• Audit of suppliers' ledger and the debtors' ledger - Self-balancing and the sectional balancing system, Total or control accounts, Confirmatory statements from credit customers and suppliers, Provision for bad and doubtful debts, writing off of bad debts.
• Audit of impersonal ledger - Capital expenditure, deferred revenue expenditure and revenue expenditure, Outstanding expenses and income, Repairs and renewals, Distinction between reserves and provisions, Implications of change in the basis of accounting.
• Audit of assets and liabilities.
• Company Audit - Audit of Shares, Eligibility, Qualifications and Disqualifications of Auditors, Appointment of auditors, Removal of auditors, Remuneration of Auditors, Powers and duties of auditors, Branch audit , Joint audit , Reporting requirements under the Companies Act, 2013, Other Important Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made thereunder.
• Audit Report - Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates.
• Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies, cooperative societies, and insurance companies).
• Features and basic principles of government audit, Local bodies and not-for profit organizations, Comptroller and Auditor General and its constitutional role.
(i) The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.
(ii) If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.
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No prerequisite available