This study/support material /module is created and compiled by Sumit Modak and team to provide to the students BCOM, CA,CS,CMA and other required courses. This study material / Module is created to enable the readers to understand the basic concepts of AUDITING in a simple & lucid way to provide an explanation about the subject matter which can correlate to the recent curriculum with major courses in India and recommended reference book without making it voluminous.