Auditing and Corporate Governance B.Com .(Hons.)

Book Purchased Under BCOM Funds @ Rs.495/-

The structure of the book is as follows:

[Conceptual Aspects, Principles & Techniques] The first three chapters contain the conceptual aspect of auditing-objects, principles, techniques, including the role of auditing in Corporate Governance
[Theoretical Aspects] Chapter four lays down the theoretical aspects of corporate governance, including the models of corporate governance prevalent in most countries of the world
[Board Committee] is the important mechanism of corporate governance which is discussed in chapter fifth
[Corporate Governance in India] Chapter sixth is devoted exclusively to corporate governance in India, in the direction of better governance of companies. This includes discussion on the initiatives of the SEBI, Government of India and CII
[Issues of Corporate Governance] The issues of insider trading, whistleblowing, class-action, shareholders’ activism and credit rating are discussed in the next chapter
[Major Corporate Governance Failures] Chapter eight of the book presents significant scams that took place in different parts of the world, including Enron, WorldCom, Vivendi, BCCI, Andersen worldwide, Maxwell Communications, Satyam and the downfall of Kingfisher Airlines
[Codes on Corporate Governance] Chapter nine contains the standards and codes of corporate governance as developed in the UK, USA and also the international codes like OECD Principles on corporate governance
[Business Ethics] The basic concept of ethics is laid down in chapter ten which also contains discussions on the corporate code of ethics. This chapter extends the concept of ethics to include principles and theories of business ethics
[Corporate Social Responsibility] The book’s last chapter is most contemporary. It addresses the buzzword ‘Corporate Social Responsibility’. This chapter discusses various views on CSR and also highlights the internal processes besides external standards relating to CSR

Description
The objective of this book is to impart the basic knowledge of the following:

Auditing
Corporate Governance
Corporate Social Responsibility
Issues in corporate governance, ethics, and auditing
This book covers the entire syllabus for undergraduate students of B.Com. (Hons.), B.Com. (Programme), BBA, BMS of Delhi University and other Universities. This book is a recommended textbook by the University Grants Commission (UGC) for undergraduate students of B.Com. (Hons.) and allied courses under the Choice Based Credit System (CBCS) Programme.

This book incorporates all the latest amendments and Rules concerning company audit and corporate governance provisions laid down by SEBI (LODR) Regulations/Clause 49 of the Listing Agreement & the Companies Act, 2013.

The Present Publication is the 5th Edition, authored by Anil Kumar, Lovleen Gupta, and Jyotsna Rajan Arora, with the following noteworthy features:

[Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Auditing & Corporate Governance
[Organised Analysis] of the theories and issues underlying corporate governance and business ethics
[Most Updated & Amended] This book incorporates all the latest amendments and rules concerning company audit and corporate governance provisions.
[Student-Oriented Book] This book has been developed, keeping in mind the following factors:
Interaction of the authors/teachers with their students in the classroom
Shaped by the authors/teachers experience of several years
Reaction and responses of students have also been incorporated at different places in the book
This book also incorporates the previous year’s question papers:
B.Com. (Hons.) CBCS (2018) Semester VI
B.Com. (Hons.) CBCS (2018)
B.Com. (Hons.) CBCS (2019) Semester VI
B.Com. (Hons.) CBCS (2020) OPEN BOOK EXAM

English