Auditing Principles and Practices is an elective course for B Com students at CVV which provides a body of knowledge to understand the nature and diversity of audit and assurance engagements. The subject provides insight on audit and assurance processes, methodologies and procedures. The environment within which the auditor operates, the respective roles of the company auditors and internal audit, are also discussed. Learning auditing subject help the students to detect accounting irregularities, monitor proper cash flow to business and also determine whether there is any financial mismanagement, fraud or waste occurring within departments. This coursework gives students a strong foundation in the financial and accounting principles involved in auditing.
- Teacher: Manjula R Iyer