The current edition gratefully acknowledges and acts on the comments and suggestions of esteemed readers. It incorporates all amendments made to the Act in the past years. It gives importance to amendments that cast special obligation on the auditor to report on company's viability, financial health, observance of prescribed rules and procedures and management's capacity and capability to provide good governance. The language of the book is simple and crisp; to quote a reader, “it is as the author is speaking from behind a curtain”. The book is well equipped with nearly 250 Objective Type Questions, 180 Short Answer Questions & 250 Essay Type Questions properly graded for practice by students.
- Introductory
- Objects of Audit
- Classification or Types of Audit
- Internal Control/Internal Check/Internal Audit
- Audit Planning, Audit Program and Working Papers
- Audit Evidence and Sampling
- Vouching – Audit of Cash Transactions
- Vouching – Audit of Trading Transactions
- Vouching of Impersonal Ledger
- Verification and Valuation of Assets and Liabilities
- Auditing in EDP Environment
- Company Audit – Appointment, Qualifications and Removal of Auditors
- Company Audit – Rights and Duties of Auditors
- Company Audit – Audit of Share Capital and Share Transfer
- Management of Company – Their Remuneration
- Audit of Divisible Profits and Dividend
- Specialized Audit
- Special Features of Government Audit
- Audit Report
- Management Audit
- Liabilities of Auditors or Professional Accountants
- Cost Audit
- Tax Audit
- Investigations
- Professional Ethics and Regulation
- Auditing Statements and Standards on Auditing
ISBN13:
978-93-5161-170-7
Weight:
700.00
Edition:
13th Thoroughly Revised Edition: 2020
Language:
English
Title Code:
101