12th Auditing - TamilNadu State Board (English Medium)

12th Auditing - TamilNadu State Board (English Medium)

Auditing 12th Std - 12th Auditing

Chapter 1: Internal Check

1. Internal Check - Auditing
2. Meaning of Internal Check - Auditing
3. Definition of Internal Check - Auditing
4. Principles (or) Features of Good Internal Check System - Auditing
5. Objectives of Internal Check - Auditing
6. Advantages of Internal Check - Auditing
7. Disadvantages of Internal Check - Auditing
8. Duties of an auditor with Regards to Internal Check System - Auditing
9. Internal Check - Cash Transactions - Auditing
10. Internal checks- Wages - Auditing
11. Internal Check Trading Transactions - Auditing

Chapter 2: Internal Control

1. Internal Control - Auditing
2. Meaning of Internal Control - Auditing
3. Definition of Internal Control - Auditing
4. Objectives of Internal Control - Auditing
5. Advantages of Internal Control - Auditing
6. Disadvantages of Internal Control - Auditing
7. Principles of Good Internal Control System - Auditing
8. Kinds of Internal Control - Auditing
9. Auditor�s Duty in Evaluating the System of Internal Control - Auditing
10. Methods of Evaluating Internal Control System - Auditing
11. Differences between Internal Check and Internal Control - Auditing

Chapter 3: Internal Audit

1. Internal Audit - Auditing
2. Meaning of Internal Audit - Auditing
3. Definition of Internal Audit - Auditing
4. Objectives of Internal Audit - Auditing
5. Scope (or) Functions of Internal Auditor - Auditing
6. Comparison between Internal Audit and External Audit - Auditing
7. Advantages of Internal Audit - Auditing
8. Disadvantages of Internal Audit - Auditing
9. Differences Between Internal Check and Internal Control with Internal Audit - Auditing

Chapter 4: Verification and Valuation of Fixed Assets

1. Verification: Meaning, Definition, Objectives - Auditing
2. Valuation: Meaning, Definition, Objectives, Methods - Auditing
3. Importance of Verification and Valuation of Assets - Auditing
4. Differences Between Verification and Valuation - Auditing
5. Classification of Assets - Auditing
6. Verification and Valuation of Fixed Assets - Auditing
7. Verification and Valuation of Investments - Auditing
8. Verification and Valuation of Other Fixed Assets - Auditing

Chapter 5: Verification and Valuation of Current and Intangible Assets

1. Meaning and Definition of Current Assets - Auditing
2. Classification of Current Assets - Auditing
3. Verification and Valuation of Individual Current Assets - Auditing
4. Meaning and Definition of Intangible Assets - Auditing
5. Classifications of Intangible Asset - Auditing
6. Verification and Valuation of Individual Intangible Assets - Auditing

Chapter 6: Verification of Liabilities

1. Verification of Liabilities - Auditing
2. Verification of Capital - Auditing
3. Verification of Debentures - Meaning, Types, Auditor's Duty - Auditing
4. Verification of Long Term Loans - Auditor�s Duty - Auditing
5. Verification of Current Liabilities - Auditing
6. Verification of Contingent Liabilities - Meaning, Auditor's Duty - Auditing

Chapter 7: Depreciation

1. Meaning of Depreciation - Auditing
2. Definition of Depreciation - Auditing
3. Causes for Depreciation - Auditing
4. Objectives of Providing Depreciation - Auditing
5. Factors (or) Basis of Providing Depreciation - Auditing
6. Different Methods of Charging Depreciation - Auditing
7. Auditor�s Duties with Regard to Depreciation - Auditing

Chapter 8: Reserves and Provisions

1. Reserves: Meaning and Definition - Auditing
2. Classification of Reserves - Auditing
3. Meaning and Definition of Provisions - Auditing
4. Classification of Provisions - Auditing
5. Auditor�s Duties of Provisions - Auditing
6. Differences Between Reserves and Provisions - Auditing

Chapter 9: Qualifications, Rights and Duties of Auditor

1. Qualifications, Rights and Duties of Auditor - Auditing
2. Qualifications of a Company Auditor [Sec.141 (1) & (2)] - Auditing
3. Disqualifications of a Company Auditor [Sec.141 (3)] - Auditing
4. Appointment of Auditor [Sec. 139] - Auditing
5. Removal and Resignation of Auditor - Auditing
6. Powers (or) Rights of an Auditor [Sec.143] - Auditing
7. Duties of an Auditor [Sec.143] - Auditing
8. Liabilities of an Auditor - Auditing

Chapter 10: Company Audit

1. Audit Report - Meaning, Definition, Form, Contents, Types - Auditing
2. Audit of Share Capital - Meaning, Kinds
3. Audit of Share Capital of a New Company (or) Fresh Issue of Shares - Auditing
4. Audit of Shares issued for Cash - Auditing
5. Audit of shares issued for consideration other than cash - Auditing
6. Audit of Shares Issued at Premium - Auditing
7. Audit of Sweat Equity Shares (Issue at Discount) - Auditing