Higher Ed. and Vocational >> Business and Economics >> Accounting and Finance >> Auditing

Fundamentals of Auditing

Fundamentals of Auditing

  • Sanjib Kumar Basu
  • Author: Sanjib Kumar Basu
    • ISBN:9788131728857
    • 10 Digit ISBN:8131728854
    • Price:Rs. 349.00
    • Pages:368
    • Imprint:Pearson Education
    • Binding:Paperback
    • Status:Available


    Auditing is a multi-dimensional subject. The scope of auditing is not only restricted to

    financial audit under the Companies Act, but has also been extended to cost accounting aspects, managerial policies, operational efficiencies and system applications and audit under Computer Information System environment. It also covers social implications of business organizations and environmental issues. This book, Fundamentals of Auditing, covers all these aspects and also describes the modern tools and techniques of auditing. It explains the principles of auditing in a simple and lucid language. This book is based on the syllabus of undergraduate colleges of different universities in India. It will also be useful for students pursuing CA, BBA, MBA and other professional courses. Even a layman interested in knowing the basics of auditing will be able to use this book.

    Table of Content

    1. Nature of Auditing
    2. Types of Audit
    3. Techniques and Procedures of Auditing
    4. Internal Control, Internal Check and Internal Audit
    5. Vouching
    6. Verification and Valuation of Assets and Liabilities
    7. Company Audit
    8. Divisible Profits and Dividends
    9. Audit Report and Certificate
    10. Audit of Banks
    11. Audit of Insurance Companies
    12. New Areas of Auditing
    13. Special Audit
    14. Audit of the Accounts of Governments and Public Sector Undertakings
    15. Audit in CIS Environment

    Salient Features

    • Theories and concepts of auditing in a simple way
    • Illustrative examples to make the subject simple, understandable, relevant in practice and interesting to learn
    • Model answers to the questions, both objective and subjective, to show the students the right approach to answer the questions