Description
PEARSON INDIA Fundamentals Of Auditing 1St Edition 2009 by Basu
Auditing is a multi-dimensional subject. The scope of auditing is not only restricted to
financial audit under the Companies Act, but has also been extended to cost accounting aspects, managerial policies, operational efficiencies and system applications and audit under Computer Information System environment. It also covers social implications of business organizations and environmental issues. This book, Fundamentals of Auditing, covers all these aspects and also describes the modern tools and techniques of auditing. It explains the principles of auditing in a simple and lucid language. This book is based on the syllabus of undergraduate colleges of different universities in India. It will also be useful for students pursuing CA, BBA, MBA and other professional courses. Even a layman interested in knowing the basics of auditing will be able to use this book.
Table of Content:
Nature of Auditing
Types of Audit
Techniques and Procedures of Auditing
Internal Control, Internal Check and Internal Audit
Vouching
Verification and Valuation of Assets and Liabilities
Company Audit
Divisible Profits and Dividends
Audit Report and Certificate
Audit of Banks
Audit of Insurance Companies
New Areas of Auditing
Special Audit
Audit of the Accounts of Governments and Public Sector Undertakings
Audit in CIS Environment
Salient Features:
Theories and concepts of auditing in a simple way
Illustrative examples to make the subject simple, understandable, relevant in practice and interesting to learn
Model answers to the questions, both objective and subjective, to show the students the right approach to answer the questions