Principles of audit and internal auditing / Dhruba Duttachowdhury.

Contents;

Section I: Principles of audit
1. Auditing - Its evolution, evaluation and major factors influencing
2. Auditing - Its nature, scope and basic concepts
3. Evidence - Its role in auditing
4. Auditing techniques and practices
5. Generally accepted standards
6. Audit risk and materiality in conducting an audit
7. Planning and programming of audit
8. Analytical review procedure - concept, ratio analysis/ trend analysis -interfirm & intra-firm comparison-considerations in audit
9. Internal control - Its nature, evaluation and audit, internal control questionnaires
10. Computerized accounting system - Auditor's evaluation of internal controls
11. Audit in EDP environment
12. Computer-assisted audit techniques
13. System audit and auditing flowcharts
14. Accounting concepts, policies and principles, etc. ; Disclosure & objectivity in audit
15. Auditing in depth : Test checks and statistical sampling
etc.

Section II: Internal auditing
1. Nature and scope of internal auditing
2. Impact of the MAOCARO 1975 in the internal auditing function
3. Organization of the internal auditing function
4. Planning the internal audit project
5. Verification of evidence in internal auditing and statistical sampling
6. Flowchart techniques in internal audit
7. Internal controls and the internal auditor
8. Fieldwork in internal auditing
9. Internal audit notes & working papers
10. Internal audit reports & summary reports to top management
11. Communication in internal auditing
12. Auditing the functions of an enterprise
13. Internal auditor and the investigation of fraud
14. Auditing the internal audit function