Auditing
Price: 325.00 INR
ISBN:
9780199476503
Publication date:
30/06/2017
Paperback
320 pages
241.0x184.0mm
Price: 325.00 INR
ISBN:
9780199476503
Publication date:
30/06/2017
Paperback
320 pages
241.0x184.0mm
Auditing is specially designed to serve as an undergraduate textbook for B Com students of the University of Calcutta. The book seeks to provide a thorough understanding of the theoretical and practical concepts of auditing.
Rights: World Rights
Description
Auditing is specially designed to serve as an undergraduate textbook for B Com students of the University of Calcutta. The book seeks to provide a thorough understanding of the theoretical and practical concepts of auditing.
The book is divided into two modules. The first module starts by introducing the subject, followed by classification of audit, its procedure and techniques, the concepts of internal control and internal audit, and its sampling and analytical procedure. It then delves into the concepts of vouching, verification and valuation of assets and liabilities, followed by company audit, dividend and divisible profit, depreciation, audit report and audit certificate, audit of different types of institutions, investigation, various thrust areas of audit, and finally professional ethics and misconduct.
With its simple and lucid explanations, and numerous supporting examples, figures, and comparison charts, the book will be easy for students to understand and assimilate the theory of auditing.
Table of contents
MODULE I
- Introduction to Auditing
- Classification of Audits
- Audit Procedures and Techniques
- Internal Control and Internal Audit
- Audit Sampling and Analytical Procedure
- Vouching of Different Items
- Verification of Different Items
- Company Audit
- Divisible Profit and Dividend
- Depreciation
- Audit Report and Certificate
- Audit of Different Institutions
- Investigation
- Other Thrust Areas in Auditing
- Professional Ethics and Misconduct
MODULE II
Features
- Completely meets the requirements of the University of Calcutta B Com course on auditing
- Provides in-depth coverage of the various auditing techniques
- Incorporates numerous solved questions from previous years’ university question papers
- Provides exhaustive chapter-end exercises that follow the university question paper pattern
Description
Auditing is specially designed to serve as an undergraduate textbook for B Com students of the University of Calcutta. The book seeks to provide a thorough understanding of the theoretical and practical concepts of auditing.
The book is divided into two modules. The first module starts by introducing the subject, followed by classification of audit, its procedure and techniques, the concepts of internal control and internal audit, and its sampling and analytical procedure. It then delves into the concepts of vouching, verification and valuation of assets and liabilities, followed by company audit, dividend and divisible profit, depreciation, audit report and audit certificate, audit of different types of institutions, investigation, various thrust areas of audit, and finally professional ethics and misconduct.
With its simple and lucid explanations, and numerous supporting examples, figures, and comparison charts, the book will be easy for students to understand and assimilate the theory of auditing.
Read MoreTable of contents
MODULE I
- Introduction to Auditing
- Classification of Audits
- Audit Procedures and Techniques
- Internal Control and Internal Audit
- Audit Sampling and Analytical Procedure
- Vouching of Different Items
- Verification of Different Items
- Company Audit
- Divisible Profit and Dividend
- Depreciation
- Audit Report and Certificate
- Audit of Different Institutions
- Investigation
- Other Thrust Areas in Auditing
- Professional Ethics and Misconduct
MODULE II