Difference b/w : audit and assurance, reserves and provisions, amortization and depreciation and b/w accounting concepts, conventions and standards.
BRS, case study on BRS, journal entry of purchase order and outstanding expense.
CFS, Accounting ratios, errors, accounting definition, book keeping and types of book keeping, process of accounting, prudence, methods of calculating goodwill, when to calculate goodwill, financial statements.
Professional skepticism, auditors independence
