Auditing Principles and Techniques

By Sanjib Kumar Basu
Publisher: Pearson India
ISBN: 9788131798126
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Auditing Principal and Techniques explains the concepts, principals and techniques of auditing, and their applications and practical situations, in a simple and lucid language. The primary object of writing this book to meet the requirements of undergraduate students of commerce stream for all the universities in India. However, this book will also be useful for the students of M. Com, C.A., MBA and other professional courses. This book is also useful for a Layman who is interested in knowing the basics of auditing principals and techniques.

Salient Features:

  1. Important and latest case decisions to give legal implications of the topic along with different provisions of the Companies Act and SEBI guidelines.
  2. Model answers to the questions, both objective and subjective, to show the students the right approach to answer the questions.
  3. Worked-out examples, glossary and case studies.
  4. Points to Ponder at the end of every chapter for quick revision
  5. Modern techniques of auditing emphasized, retaining the basic concepts and principles of auditing.
  6. Explains the theories and concepts of auditing in a simple way.
  7. Subject demonstrated with illustrative examples to make it simple, understandable, relevant in practice and easy to learn.
Front Page
Title Page
Preface
Contents
1. Nature of Auditing
2. Classification of Auditing
3. Techniques and Procedures of Auditing
4. Internal Control, Internal Check and Internal Audit
5. Vouching
6. Verification and Valuation of Assets and Liabilities
7. Depreciation
8. Reserves and Provisions
9. Company Audit
10. Divisible Profits and Dividends
11. Audit Report and Certificate
12. Audit of Banks
13. Audit of Insurance Companies
14. Investigation
15. New Areas of Auditing
16. Professional Ethics and Misconduct
17. Special Audit
18. Audit of Soleproprietorship and Partnership Firm
19.Audit of the Accounts of Government and Public Sector Undertakings
20. Auditing in an EDP Environment
Annexures
Index
Back Cover
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