Description
Wolters Kluwer Padhuka'S Students' Handbook On Auditing & Assurance For Ca Inter New Syllabus by CA B Saravana Prasath and CA G Sekar
This New edition of “Students’ Handbook on Auditing and Assurance” comes to your hands with the Following unique features
Complete Coverage of Latest Syllabus of ICAI including Auditing Pronouncements: The Auditing Topics are updated as per the Latest Syllabus. The Standards on Auditing issued by the ICAI (as applicable at the Inter Level), which is gaining more importance in the examinations are Covered comprehensively and presented in a lucid fashion.
Companies Act 2013: Provisions of Companies Act, 2013 with Rules (as applicable at the Inter Level) is covered exhaustively and presented in a simple manner.
Revised Format and Structure: All principles/ procedures/ techniques/ concepts and ideas have Been arranged neatly in easy- to–read form, and numbered into Topics / Sub-Topics so that the Student can understand the subject easily.
Explanation and Improved Presentation: The presentation -in each Subject Area has been Revisited and explained better, to help the student remember the ideas/ concepts/ points more easily.
Questions for Revision: A detailed list of Past Exam Questions in each Topic / Point / Concept, with the Para reference for Answers, is appended at the end of every topic, so that the student can correlate the question and answer, more easily in the examinations.
True or False / Concept Questions: A list of True or False Questions, with Hint Answers are appended at the end of the Chapters, to confirm concept knowledge, and also to keep in need with the recent examination requirements.
Chapter Overview: Chapter Overview at the beginning of every Chapter will help the student to navigate through each Chapter- Topic- Sub-topic-Question in an organized and phased manner.
Guidance Notes: Guidance Notes on Audit Matters issued by ICAI, as applicable for the Inter Syllabus has been incorporated in the relevant chapters.
Fast Track Referencer: Fast Track Referencer has been incorporated for quick revision of the Topics. The Standards on Auditing are presented in Flowcharts for easy remembrance of concepts
Table of Contents:
Introduction to Auditing
Audit Evidence
Audit Planning and Materiality
Accounting Concepts in Auditing
Internal Control, Internal Check and Internal Audit
Audit in Automated Environment
Audit of Income
Audit of Expenditure
Audit of Assets
Audit of Liabilities
Company Audit – Appointment, Duties, etc.
Company Audit – Accounts & Financial Statements
Company Audit – Work Aspects & Reporting
Company Audit – Audit of Share Capital
Government Audit
Audit of Banks
Co–operative Societies Audit
Special Audit – Others
Preface to ICAIs SQC, SA, SRE, SAE & SRS
About the Author
G. Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).?He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr.? 2000 ? Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 ? Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 ? Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position
His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.