Calendar-thematic plan of siWwT

№

SIWwT

SIWw Ttheme and its task

Number of hours

Week

SIWwT format

1.

SECTION-1 (AUDITING)

INTRODUCTION TO AUDITING

STRUCTURE:

1.1 Objectives

1.2 Introduction -an overview of auditing

1.3 Origin and evolution

1.4 Definition

1.5 Salient features

1.6 Scope of auditing

1.7 Principles of auditing

1.8 Objects of audit

1.9 Detection and prevention of fraud 1.2

1.10 Concept of " true and fair view"

1.11 Advantages of audit

1.12. Limitations of audit

6

1,2,3

Report, questions and answers

2.

INTRODUCTION TO AUDITING II

STRUCTURE:

2.0 Objectives

2.1 Meaning And Definition Of Errors And Frauds

2.2 Reasons And Circumstances

2.3 Types Of Errors

2.4 Types Of Frauds

2.5 Risk Of Fraud And Error In Audit

2.6 Auditor’s Duties And Responsibilities In Respect Of Fraud

2.7 Basic Principles Of Audit

2.8 Audit Types

2.9 Accounting Concept Relevant To Auditing

4

4,5

Discussion, questions and answers

3.

AUDIT PLANNING

STRUCTURE:

3.0 Objectives

3.1 Meaning:

3.2 Objectives Of Planning

3.3 Factors To Be Considered

3.4 Sources Of Obtaining Information

3.5 Development Of An Overall Plan

3.6 Meaning Of Audit Programme

3.7 Factors Advantages And Disadvantages Of Audit Programme

3.8 Audit Working papers

6

6,7,8

Brainstor, round table

4.

AUDITING TECHNIQUES AND INTERNAL

AUDIT INTRODUCTION I

STRUCTURE

4.0 Objectives

4.1 Test Checking Meaning

4.2 Features Of Test Checking

4.3 Factors To Be Considered

4.4 Advantages And Disadvantages Of Test Checking

4.5 Test Checking Vs Routing Checking

4.6 Audit Sampling

4

9,10

Debate, SWOT analysis

5.

INTERNAL CONTROL

STRUCTURE

5.1 Objectives

5.2 Introduction

5.3 Meaning and definition of internal control

5.4 Forms of internal control

5.5 Internal audit

5.6 Internal check

4

11,12

Discussion, round table

6.

VOUCHING

STRUCTURE :

6.0 Objetive

6.1 Vouching

6.2 Importance of vouching

6.3 Test Checking

6.4 Test Checking / Auditing in depth

6.5 Exercises

6.6 Audit Of Expenditure Purchase

6

13,14,15

Report, questions and answers

Total:

30

№

SIW

Tasks content

Number of hours

Deadline

Form of control

1.

VERIFICATION AND VALUATION

OF ASSETS AND LIABILITIES

STRUCTURE :

1 Points to be considered

2 Scope of verification

3 Object of verification

4 Advantages of verification

5 Techniques of verification

6 Verification of assets

7 Valuation of assets

9 Verification of assets – Illustrations

10 An Auditor is not a valuer

11 Verification of Liabilities :

12 Difference Between vouching and verification

13 Stock verification

14 Valuation of Stock-in-trade

15 Verification and Valuation of goods on Consignment

8

4

Synopsis, tests by tasks

2.

INTRODUCTION TO COMPANY AUDIT

1 Qualification Of An Auditor

2 Disqualification Of Auditors

3 Appointment Of First Auditors

4 Appointment Of The Subsequent Auditor

5 Removal Of Auditor

7

7

Report and slide by tasks

3.

MATERIAL, LABOUR AND OVERHEADS

STRUCTURE :

1 Introduction to Material

2 Storage of Materials

3 Issue of Materials

4 Inventory Control

5 Material Losses

6 Storage Records

7 Introduction to Labour Control & Documents

8 Time Keeping

9 Payment of wages

10 Idle time

11 Introduction to Overtime

12 Overheads and classification

13 Collection and codification of overheads

14 Allocation of overheads

15 Books Recommended

8

11

Synopsis and articles by tasks

4.

METHODS OF COSTING

STRUCTURE :

1 Introduction

2 Unit or Batch Costing

3 Job costing

4 Contract Costing

5 Process costing

6 Operating costing

7

14

Synopsis, tests by tasks

Total:

30