000 02350nam a22001937a 4500
999 _c74583
_d74583
020 _a9788120350984
082 _a657.45 R197 A
_b103127
100 _aRavinder Kumar
245 _aAuditing:
_bPrinciples and practice
250 _a3rd ed.
260 _aNew Delhi
_bPHI
_c2015
300 _a556
500 _aThis 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.
505 _a1. 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
650 _aAuditing
650 _aAccounting
650 _aAuditing--Study and teaching (Higher)
942 _cBK