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Specifications
| ISBN 13 | 9789352605606 |
| ISBN 10 | 9352605608 |
| Publisher | Tata Mcgraw Hill Publishing Co Ltd |
| Book Description | Auditing Principles and Practices is written to address the changing needs of the students pursuing B.Com. at University of Calcutta and other major universities of Eastern India. The book describes the modern tools and latest techniques practiced by auditors in the real world. The contents of the book have been well-organised, structured in pointers and lucidly explained with appropriate examples to make learning-with-ease. Every attempt has been made to impart exam-orientation and coverage of syllabus. With plethora of questions and summarised subject matter at the end of each chapter, the book intends to provide ample scope for practice and quick recalling. 1. More than 300 practice questions for adequate clarity of the concepts and ample scope for practice 2. Special focus on topics related to Verification, Vouching, Audit Sampling and Analytical Procedure, Internal Audit and Audit of Different Institutions as per the recent amendments 3. Topics discussed with reference to relevant provisions of The Companies Act 2013 and associated Rules (with up to date amendments), professional promulgation and newly issued Indian Accounting Standards 4. Solved April 2017 Question Paper of Calcutta University 5. Model questions with their respective answers, developed considering the question papers patterns Contents: Chapter-1: Introduction to Auditing Chapter-2: Auditing Procedures and Techniques Chapter-3: Internal Control and Internal Audit Chapter-4: Audit Sampling and Analytical Procedure Chapter-5: Vouching Chapter-6: Verification and Valuation Chapter-7: Company Audit Chapter-8: Audit Report and Certificate Chapter-9: Audit of Different Institutions Chapter-10: Investigation Chapter-11: Other Thrust Areas Model Questions and Answers Appendix-I List of Companies Rules Issued in Pursuant with the Companies Act, 2013 Appendix-II List of Indian Accounting Standards (Ind AS) Calcutta University Question Paper 2017 with Solutions |
| Language | English |
| Author | Ashish Kumar Sana, Bappaditya Biswas, Swapan Sarkar, Smyabrata Das |
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