Principles and Practice of Auditing
- 5 rev & enl
- New Delhi SULTAN CHAND AND SONS 1992
- 527 p;
Auditing: Introductory,objects of audit,evidence and testing,classification of audit,audit engagement,planning and organisation,audit techniques and standards,internal control,internal check and internal audit,meaning and importance of vouching,vouching of cash transactions,vouching of trading transactions,vouching of impersonal ledger,verification and valuation of assets and liabilities,depreciation,provisions and reserves,company audit-appointment and removal of auditors,rights and duties of auditors,company audit- special considerations,audit of share capital and share transfer,company audit- audit of other items,audit report,divisible profits and dividend,liabilities of auditors,audit of public accounts,cost audit and special audit,management audit,investigations,specialised audits,professional ethics and regulation,mandatory accounting standards and statements.