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PROFESSIONAL OMPETENCE - Yola

PROFESSIONAL COMPETENCE COURSE STUDY MATERIAL auditing AND ASSURANCE PAPER 2 auditing And Assurance BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA This study material has been prepared by the faculty of the Board of Studies. The objective of the study material is to provide teaching material to the students to enable them to obtain knowledge and skills in the subject. Students should also supplement their study by reference to the recommended text books.

Auditing is, perhaps, one of the most practical-oriented subjects in the C.A. curriculum. The inclusion of this subject at the Professional Competence Course (PCC) Level, aims to provide working knowledge of generally accepted auditing procedures and …

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