Philosophy

Given below are the topics included in CA Inter syllabus for Auditing and Ethics:

·    Nature, Objective and Scope of Audit

·    Audit Strategy, Audit Planning and Audit Programme

·     Risk Assessment and Internal Control

·     Audit Evidence

·    Audit of Items of Financial Statements

·     Audit Documentation

·     Completion and Review

·     Audit Report

·     Special Features of Audit of Different Type of Entities

·     Audit of Banks

·     Ethics and Terms of Audit Engagements