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This comprehensive and well-organized text, now in its Second Edition, continues to provide an in-depth analysis of the fundamental principles of Auditing while emphasizing the practical aspects.
The book discusses in detail, among others, classification and preparation of an audit; internal control system; internal audit, vouching of cash, trading and impersonal ledgers. Besides, it deals with verification and valuation of assets and liabilities; company audit; cost audit; management audit; tax audit; bank audit as well as depreciation. The final chapters of the book give detailed description about business investigations and audit of special entities.
The text also incorporates the latest amendments in auditing made by the Companies (Amendment) Act 2000 and 2002, Companies Auditor’s Report Order (CARO), 2003, and pronouncements by professional bodies.
This edition also incorporates the latest developments in the field of auditing, such as environmental audit, human resource audit, energy audit and social audit.
The book is intended as a text for undergraduate students of commerce as well as those preparing for CA and ICWA examinations.
NEW TO THIS EDITION :
* Provides a revised chapter on Internal Control System.
* Contains a full chapter on Internal Audit.
About the Author
RAVINDER KUMAR, Ph.D., is a Faculty Member at the Department of Commerce and Business Studies, Jamia Millia Islamia, New Delhi. He has more than 12 years of teaching and research experience and has been a visiting faculty at the Indian Institute of Foreign Trade (IIFT), New Delhi.
VIRENDER SHARMA, LL.B., a Fellow Member of the Institute of Chartered Accountants of India (ICAI), is a practising Chartered Accountant. He has long experience in undertaking financial as well as tax audits of both corporate and non-corporate entities.
Table of Contents
Preface to the First Edition
Table of Cases
1. Introduction to Auditing
2. Classification of Audits
3. Preparation for an Audit
4. Internal Control System
5. Internal Audit
6. Vouching: Its Meaning and Importance
7. Vouching of Cash Transactions
8. Vouching of Trading Transactions
9. Vouching of Impersonal Ledger
10. Verification and Valuation of Assets and Liabilities–I
11. Verification and Valuation of Assets and Liabilities–II
12. Company Audit–I: Statutory Requirements Governing Company Auditors
13. Company Audit–II: Audit of Financial Statements
14. Company Audit–III: Audit Report
15. Auditor’s Liabilities
16. Cost Audit
17. Management Audit
18. Tax Audit
20. Reserves and Provisions
21. Profit and Its Divisibility
22. Audit of Banks
23. Business Investigations
24. Audit of Specialized Entities
25. Auditing in EDP Environment
Answers to Objective Type Questions
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