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Auditing and Corporate Governance

Core paper · Semester 5 · 4 units

01Auditing Basics

  • Objectives & types of audit
  • Audit planning & programme
  • Internal control & internal check

02Company Audit

  • Auditor appointment & removal
  • Audit report & opinions
  • Divisible profits

03Corporate Governance

  • Agency theory
  • SEBI LODR
  • Board committees
  • Whistle blowing

04Business Ethics & CSR

  • Ethical dilemmas
  • Section 135 CSR
  • Corporate scandals: Satyam, Enron

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