Hey there, are you preparing for the Gauhati University BCom 6th Semester Examination and looking for the Gauhati University Auditing and Corporate Governance Syllabus 2024? If yes then you have come to the right place. In this post, we have discussed the complete syllabus which you can read below.
The objective of Auditing and Corporate Governance Course
The objective of Auditing and Corporate Governance is to provide knowledge of auditing principles, procedures, and techniques by current legal requirements and professional standards and to give an overview of the principles of Corporate Governance and Corporate Social Responsibility.
GU B.Com 6th Sem Indirect Tax Laws Latest Syllabus 2024
Unit 1: Introduction
Auditing: Introduction, Meaning, Objectives, Basic Principles, and Techniques; Classification of Audit, Audit Planning, Internal Control Internal Check and Internal Audit; Audit Procedure Vouching and Verification of Assets & Liabilities.
Unit 2: Audit of Companies
Audit of Limited Companies: Company Auditor Qualifications and Disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor’s Report- Contents and Types. Liabilities of Statutory Auditors under the Companies Act 2013.
Unit 3: Special Areas of Audit
Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit; Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Computer-aided audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems.
Unit 4: Corporate Governance
Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed in Various Corporate Failures. Codes & Standards on Corporate Governance.
Unit 5: Business Ethics
Morality and ethics. business values and ethics, approaches, and practices of business ethics. corporate ethics, ethics program. codes of ethics, ethics committee. Ethical Behaviour: Concepts and advantages: Rating Agencies; Green Governance; Clause 49 and Listing Agreement.
Unit 6: Corporate Social Responsibility (CSR)
Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility: Relationship of CSR with Corporate. Sustainability: CSR and Business Ethics. CSR and Corporate Governance; CSR provisions under the Companies Act 2013: CSR Committee; CSR Models, Codes, and Standards on CSR.
Also Read: Auditing and Corporate Governance Solved paper 2023
Last Words
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