TY - BOOK AU - Ravinder Kumar TI - Auditing: Principles and practice SN - 9788120350984 U1 - 657.45 R197 A PY - 2015/// CY - New Delhi PB - PHI KW - Auditing KW - Accounting KW - Auditing--Study and teaching (Higher) N1 - 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 ER -