Principles and Practice of Auditing - I
Authors:
ISBN:
SKU:
9789381546857
Categories:
Account / Audit / Income Tax, TYBCom, वाणिज्य व व्यवस्थापन
₹200.00
- DESCRIPTION
- INDEX
- Introduction to Auditing : 1.1 Auditing – Meaning, Definition, Nature, 1.2 Scope of Audit, 1.3 Basic Principles governing audit, 1.4 Objectives of Audit, 1.5 Advantages & Limitations of audit, 1.6 Relationship of Auditing with other subjects, 1.7 Standards on Auditing (SAs) – Meaning, Scope of SAs.
- Errors, Frauds and Sampling : 2.1 Definition errors and frauds – Reasons & Circumstances of Errors & Frauds – Types of Errors, 2.2 Reasons & Circumstances of Errors & Frauds, 2.3 Types of Errors, 2.4 Types of Frauds, 2.5 Risk of Fraud and Error in Audit, 2.6 Auditors Duties & Responsibilities in respect of Errors & Frauds, 2.7 Audit Sampling- Meaning, purpose & factors in determining sample size.
- Types of Audit : Meaning, Features, Principles, Advantages & Limitations of – 3.1 Internal audit, 3.2 Statutory audit, 3.3 Continuous audit, 3.4 Annual audit, 3.5 Interim audit, 3.6 Balance sheet audit, 3.7 Tax audit, 3.8 Cost audit, 3.9 Efficiency audit, 3.10 Government audit, 3.11 Human Resource audit, 3.12 Information system audits.
- Audit Programme Documentation : 4.1 Audit Programme, 4.2 Control of quality of Audit work, Delegation & supervision of Audit work, 4.3 Audit Planning, 4.4 Documentation – Elementary study of SA 230 (Revised) “Audit Documentation”, 4.5 Audit working papers – audit files – permanent and current audit files.
- Audit Evidence : 5.1 Meaning of Audit evidence, 5.2 Need for audit evidence, 5.3 Audit procedures for obtaining audit evidence, 5.4 Elementary study of SA 500 (Revised) “Audit Evidence”
- Vouching, Verification and Valuation : 6.1. Vouching, 6.1.1 Meaning of vouching, 6.1.2 Characteristics of vouching, 6.1.3 Objectives of vouching, 6.1.4 Advantages of vouching, 6.1.5 Points to be taken into consideration at the time of vouching, 6.1.6 Voucher, 6.1.7 Material defects that disqualify a voucher, 6.1.8 Difference between Vouching & Verification, 6.2. Verification and Valuation of assets and liabilities, 6.2.1 Meaning of verification, 6.2.2 Meaning of valuation, 6.2.3 Objects of verification and valuation, 6.2.4 Difference between verification and valuation, 6.2.5 Procedure of verification and valuation of assets & liabilities.
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