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This comprehensive and well-organized text, now in its Second Edition, continues to provide an in-depth analysis of the fundamental principles of Auditing while emphasizing the practical aspects.
The book discusses in detail, among others, classification and preparation of an audit; internal control system; internal audit, vouching of cash, trading and impersonal ledgers. Besides, it deals with verification and valuation of assets and liabilities; company audit; cost audit; management audit; tax audit; bank audit as well as depreciation. The final chapters of the book give detailed description about business investigations and audit of special entities.
The text also incorporates the latest amendments in auditing made by the Companies (Amendment) Act 2000 and 2002, Companies Auditor`s Report Order (CARO), 2003, and pronouncements by professional bodies.
This edition also incorporates the latest developments in the field of auditing, such as environmental audit, human resource audit, energy audit and social audit.
The book is intended as a text for undergraduate students of commerce as well as those preparing for CA and ICWA examinations.
NEW TO THIS EDITION :
Provides a revised chapter (Ch. 4) on Internal Control System.
Contains a full chapter (Ch. 5) on Internal Audit.ISBN 9788120344723
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Pages : 579
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