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SRM INSTITUTE OF SCIENCE AND TECHNOLOGY

RAMAPURAM CAMPUS
FACULTY OF SCIENCE AND HUMANITIES
DEPARTMENT OF COMMERCE

B.COM (GENERAL)
III YEAR – VI SEMESTER
APRIL 2024
UNIVERSITY PRACTICAL RECORD REPORT
AUDITING THEORY AND PRACTICE
( UCM20601L )

REGISTER NUMBER : RA2131201020393


NAME : J.AKAASH
DATE :

SRM INSTITUTE OF SCIENCE AND TECHNOLOGY


RAMAPURAM CAMPUS
FACULTY OF SCIENCE AND HUMANITIES
BHARATHI SALAI , RAMAPURAM
CHENNAI-89
CERTIFICATE
SRM INSTITUTE OF SCIENCE AND TECHNOLOGY
RAMAPURAM CAMPUS
FACULTY OF SCIENCE AND HUMANITIES

DEPARTMENT OF COMMERCE
B.COM (GENERAL)
III YEAR – VI SEMESTER
April 2024

UNIVERSITY PRACTICAL RECORD REPORT


AUDITING THEORY AND PRACTICE
( UCM20601L )

REGISTER NUMBER : RA2131201020393


NAME : J.AKAASH
DATE :

SUBJECT INCHARGE HEAD OF DEPARTMENT

EXAMINER I EXAMINER II
S.No CONTENT Pg.No SIGNATURE OF
THE FACULTY

1 Day Book Verification 1-3

2 Ledger Posting Verification 4-5

3 Voucher Verification 6-7

4 Depreciation 8-9

5 Verification of Assets and Liabilities 10-11

6 Verification of Financial Statements 12

7 Audit Concept 13-14

8 Need for Auditing 15

9 Qualification of Auditor 16-17

10 Appointment of Auditor 18-21

11 Auditing Practice in Firm 22

12 Interpretation of Financial Statements 23-26

13 Audit Report 27-30

14 Indirect Tax 31-32

15 Income Tax 33-35

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