CONTENT

UNIT - I AUDITING

1.   INTRODUCTION

2.   CLASSIFICATION OF AUDITS

3.   INVESTIGATION

4.   AUDIT PROGRAMME

5.   AUDIT EVIDENCE

6.   INTERNAL CONTROL, INTERNAL CHECK AND INTERNAL

7.   VOUCHING

8.   VOUCHING OF TRADING TRANSACTION

9.   VOUCHING OF CASH TRANSACTION

10. VOUCHING OF LEDGER

11. VERIFICATION AND VALUATION OF ASSETS & AN LIABILITIES

12. APPOINTMENT, REMUNERATION, RISKS AND DUTIES OF AN AUDITOR

13. LIABILITIES OF AN AUDITOR

14. AUDITOR‘S REPORT [CARO]

UNIT-II SECRETARIAL PRACTICE

1. COMPANY SECRETARY AS A KMP

[KEY MANAGERIAL PERSONNEL]

2. COMPANY  SECRETARY IN PRACTICE

3. COMPANY MEETINGS

    [GENERAL PRINCIPLES OF MEETINGS]

4. ANNUAL GENERAL MEETINGS

    [INCULDINGS THE ROLE OF CS]

5. EXTRAORDINARY GENERAL MEETING

    [INCLUDING THE ROLE OF CS]

6. BOARD MEETINGS AND COMMITTEE MEETINGS

7. MINUTES

8. MOTIONS AND RESOLUTIONS

9. EMERGING ISSUES IN COMPANY LAW

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