INDEX
1. Chapter 1
a) Introduction;
b) Aims and objectives;
c) Hypothesis;
d) Research questions;
e) Statement of Problem ;
f) Research Methodology ;
g) Mode of Citation ;
h) Limitation;
2. Chapter 2;
a) Features of Auditing ;
b) Objectives of Auditing;
c) Basic Auditing Principles;
d) Types of Audit;
3. Chapter 3;
a) Powers of Auditors;
b) Duties of Auditors;
4. Chapter 4;
a) Errors;
b) Frauds;
c) Events leading to increased risk of Frauds and Errors;
d) Detection of Frauds and Errors;
e) Role of Auditors in detection and reporting of fraud;
f) Reasons for the inability of auditors in detection of frauds;
g) Duties of Auditors in case of fraud;
h) Limitations;
i) Scams relating to Frauds;
5. Chapter 5 – Companies (Auditor’s Report) Order 2020;
a) Requirements of reporting under CARO 2020;
b) Detailed Reporting ;
6. Chapter 6 – Standards on Accounting
a) SQC 1;
b) SA 240;
c) SA 230;
d) SA 250;
e) SA 260;
f) SA 700;
7. Chapter 7 – Liability of Auditors;
a) Contractual Liability;
b) Tortious Liability;
c) Statutory Liability;
d) Auditor’s Penalty;
e) Director’s Liability;
8. Chapter 8 – Companies (Amendment) Act, 2017;
a) Auditor’s Appointment;
b) Independent and prohibited Services;
c) Rights for access of accounts of the Associate Company and Joint Venture;
d) International Financial Control Reporting;
9. Chapter 9 – Conclusion;
10. Chapter 10 – Literature Review.