Description
PEARSON INDIA Auditing Principles And Techniques by Sanjib Kumar Basu
Auditing: Principles and Techniques is an attempt to explainthe concepts, principles and techniques of auditing, and theirapplications in practical situations, in a simple and lucidlanguage. The primary object of writing this book is to meet therequirements of undergraduate students of commerce stream for allthe Universities in India. However, this book will also be veryuseful for the students doing M.Com, C.A., MBA and otherprofessional courses. This book is also useful for a layman who isinterested in knowing basics of auditing principles and techniques.
Important and latest case decisions to give legal implications of the topic along with different provisions of the Companies Act and SEBI Guidelines
Model answers to the questions, both objective and subjective, to show the students the right approach to answer the questions
Worked out examples, glossary and case studies
Points to Ponder at the end of chapter for quick revision
Modern techniques of auditing emphasised, retaining the basic concepts and principles of auditing
Theories and concepts of auditing in a simple way
Illustrative examples to make the subject simple, understandable, relevant in practice and interesting to learn
Nature of Auditing
Different Types of Auditing
Techniques and Procedures of Auditing
Internal Control, Internal Check and Internal Audit
Vouching
Verification and Valuation of Assets and Liabilities
Depreciation
Reserves and Provisions
Company Audit
Divisible Profit and Dividends
Audit Report and Certificate
Audit of Banks
Audit of Insurance Companies
Investigation
Recent Trends in Auditing
Professional Ethics and Misconduct
Special Audit
Audit of Sole-proprietorship and Partnership Firm
Audit of the Accounts of Government and Public Sector Undertaking
Auditing in an EDP Environment