TY  - BOOK
AU  - Pankaj Kumar Roy
TI  - Auditing 
SN  - 9780199476503
U1  - 657.4505 P1941 A 
PY  - 2017///
CY  - New Delhi
PB  - Oxford University Press
KW  - Auditing
N1  - Auditing is specially designed to serve as an undergraduate textbook for B Com students of the University of Calcutta. The book seeks to provide a thorough understanding of the theoretical and practical concepts of auditing.

The book is divided into two modules. The first module starts by introducing the subject, followed by classification of audit, its procedure and techniques, the concepts of internal control and internal audit, and its sampling and analytical procedure. It then delves into the concepts of vouching, verification and valuation of assets and liabilities, followed by company audit, dividend and divisible profit, depreciation, audit report and audit certificate, audit of different types of institutions, investigation, various thrust areas of audit, and finally professional ethics and misconduct.

With its simple and lucid explanations, and numerous supporting examples, figures, and comparison charts, the book will be easy for students to understand and assimilate the theory of auditing; MODULE I

    Introduction to Auditing
    Classification of Audits
    Audit Procedures and Techniques
    Internal Control and Internal Audit
    Audit Sampling and Analytical Procedure
    Vouching of Different Items
    Verification of Different Items

    MODULE II
        Company Audit
        Divisible Profit and Dividend
        Depreciation
        Audit Report and Certificate
        Audit of Different Institutions
        Investigation
        Other Thrust Areas in Auditing
        Professional Ethics and Misconduct

ER  -