ASP (BCOM 4th)

UNIT-I

Auditing: Introduction, Meaning, Objectives, Basic Principles, Classifications, Advantages and

Limitations of Audit. Investigation, Difference between Audit and Investigation: Audit Program,

Audit Evidence, Internal Control, Internal Check and Internal Audit.

Vouching – Definition – Features – Examining Vouchers - Vouching of Cash book – Vouching

of Trading Transactions.

Verification and Valuation of Assets & Liabilities

Company Auditor - Qualifications and Disqualifications –Appointment - Removal,

Remuneration, Rights, Duties and Liabilities, Auditor’s Report - Contents and Types Company

Auditor Report Order (CARO).

UNIT – II

Secretarial Practice: Definition of Company Secretary, Qualification of Company Secretary,

Appointment, Dismissal, Duties & Liability for Offences of Company Secretaries. Position and

Role of Company Secretaries, Company Secretary in Practice.

Procedure for Statutory Meeting and its fate under New Companies Act 2013, Annual General

Meeting, Extra Ordinary General Meeting, Director, Board and Committee Meetings, Meaning

and Types of Motions and Resolution, Minutes, Role of Company Secretary before, during and

after Meetings.