Auditing:
Ravinder Kumar
Auditing: Principles and practice - 3rd ed. - New Delhi PHI 2015 - 556
This comprehensive, well-received and thoroughly updated text, now in its Third Edition, continues to provide an in-depth analysis of the basic concepts of Auditing emphasising the practical aspects of the course.
The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. 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 of business investigations, audit of special entities and auditing in EDP environment.
Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit.
1. Introduction to Auditing
2. Classification of Audits
3. Audit Planning Procedures
4. Internal Control System
5. Internal Audit
6. Vouching: Concept and Importance
7. Vouching of Cash Transactions
8. Vouching of Trading Transactions
9. Vouching of Impersonal Ledger
10. Verification and Valuation of Assets and Liabilities—I
11. Verification and Valuation of Assets and Liabilities—II
12. Company Audit—I: Statutory Requirements Governing Company Auditors
13. Company Audit—II: Audit of Financial Statements
14. Company Audit—III: Audit Report
15. Auditor’s Liabilities
16. Cost Audit
17. Management Audit
18. Tax Audit
19. Depreciation
20. Reserves and Provisions
21. Profits and Its Divisibility
22. Audit of Banks
23. Business Investigations
24. Audit of Special Entities
25. Auditing in EDP Environment
9788120350984
Auditing
Accounting
Auditing--Study and teaching (Higher)
657.45 R197 A / 103127
Auditing: Principles and practice - 3rd ed. - New Delhi PHI 2015 - 556
This comprehensive, well-received and thoroughly updated text, now in its Third Edition, continues to provide an in-depth analysis of the basic concepts of Auditing emphasising the practical aspects of the course.
The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. 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 of business investigations, audit of special entities and auditing in EDP environment.
Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit.
1. Introduction to Auditing
2. Classification of Audits
3. Audit Planning Procedures
4. Internal Control System
5. Internal Audit
6. Vouching: Concept and Importance
7. Vouching of Cash Transactions
8. Vouching of Trading Transactions
9. Vouching of Impersonal Ledger
10. Verification and Valuation of Assets and Liabilities—I
11. Verification and Valuation of Assets and Liabilities—II
12. Company Audit—I: Statutory Requirements Governing Company Auditors
13. Company Audit—II: Audit of Financial Statements
14. Company Audit—III: Audit Report
15. Auditor’s Liabilities
16. Cost Audit
17. Management Audit
18. Tax Audit
19. Depreciation
20. Reserves and Provisions
21. Profits and Its Divisibility
22. Audit of Banks
23. Business Investigations
24. Audit of Special Entities
25. Auditing in EDP Environment
9788120350984
Auditing
Accounting
Auditing--Study and teaching (Higher)
657.45 R197 A / 103127