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Home / Syllabus / Master of Commerce (M.Com.) / Advance Accountancy / Semester 4 / Auditing and Assurance Accounting Ethics and Corporate Governance

Master of Commerce (M.Com.) Auditing and Assurance Accounting Ethics and Corporate Governance Syllabus - Mumbai University

Auditing and Assurance Accounting Ethics and Corporate Governance Syllabus.pdf
Elective course · Semester 4 · M.Com. Advance Accountancy · 4 credits · 100 marks

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Syllabus for Auditing and Assurance Accounting Ethics and Corporate Governance

Elective course · Semester 4 · M.Com. Advance Accountancy · 4 credits · 100 marks

Module I: Accounting Ethics (2 credits)

  • Unit 1 Introduction to Accounting Ethics Meaning of term Accounting Ethics, Need for professional Accounting Ethics, Fundamental Principles of Professional Accounting Ethics, Independence of Auditors, Threats to Independence, Safeguards to Independence and Professional Skepticism.
  • Unit 2 Auditing Standards SA 210 Agreeing the terms of Audit Engagement, Preconditions for an Audit, Basic overview of SQC1, SA220.

Module II: Corporate Governance (2 credits)

  • Unit 1 Introduction to Corporate Governance Introduction, Need and Scope, Evolution of Corporate Governance, Management vs. Ownership, Majority vs Minority; OECD Principles of Corporate Governance; Developments in India, Corporate Governance in Indian Ethos, Corporate Governance – Contemporary Developments.
  • Unit 2 Legislative Framework for Corporate Governance in India Listed Companies, Unlisted Companies, PSUs, Banks and Insurance Companies.
  • 3 Board Effectiveness: Composition and Structure, Duties and Liabilities, Evolution of Jurisprudence, Diversity in Board Room, Women Director, Nominee Directors; Selection and Appointment Process, Independent Directors: expectations, liabilities and their role, code of conduct, responsibilities and effectiveness.

References

  • 1 Auditing & Assurance Services: A Systematic Approach: Messier Jr., W. F., Glover, S. M., & Prawitt, D. F. (2024). Auditing & Assurance Services: A Systematic Approach (12th ed.). McGraw Hill.
  • 2 Corporate Governance: A Guide for Students Rezaee, Z. (2023). Corporate Governance: A Guide for Students. Routledge.
  • 3 Auditing and Assurance: A Case Studies Approach Gay, G., & Simnett, R. (2018). Auditing and Assurance: A Case Studies Approach (7th ed.). LexisNexis Butterworths.
  • 4 Corporate Governance and Ethics Rezaee, Z. (2009). Corporate Governance and Ethics. John Wiley & Sons.
  • 5 Audit and Assurance Leung, P., Coram, P., Cooper, B., & Richardson, P. (2022). Audit and Assurance (2nd ed.). John Wiley & Sons.

Reproduced from the University of Mumbai syllabus for M.Com. (Advance Accountancy) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its specialisation. Open a document here if you want the whole thing rather than a single subject.

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