Accountancy and Auditing Paper II CSS Syllabus
ACCOUNTANCY & AUDITING Paper-II (MARKS-100) (A) Auditing (40 Marks) I. Fundamental Auditing Principles and Concepts: Audit and Auditing, True and Fair View, Audit Assertions, Reasonable Assurance, Documentation and Audit Evidence, Audit Program, Audit Risks, Computer Information Systems (EDP Systems) and Computer-assisted Audit Techniques (CAAT), Inspection, Fraud, Going Concern, Audit Materiality, Misstatement, Governance and Premise, Tests…