• ISBN13: 9788126933266
• Binding: Paperback
• Subject: Business Management
• Publisher: Atlantic Publishers & Distributors (P) Ltd
• Publisher Imprint: Atlantic
• Publication Date: May 25, 2021
• Pages: 950
• Original Price: INR 695.0
• Language: English
• Edition: N/A
• Item Weight: 640 grams
• BISAC Subject(s): General

Auditing: Theory and Practice is based on the syllabi of Auditing, as prescribed by Indian Universities and Institutes of Commerce and Management. It has twenty-eight chapters covering a wide discussion on auditing. Every single topic related to auditing has been considered, leaving none but at the same time avoiding unnecessary details. Auditing of Mechanised and Computerised Accounts, Audit of Public Accounts and Government Undertakings, and Professional Conduct and Ethics have been properly discussed in this book. While the subject matter of the book has been gathered from authentic textbooks, reports, and journals, it has been explained through examples drawn from the actual business world. Cases with court’s verdicts have been cited wherever necessary. Regulations and Laws have been authentically reproduced from original sources. Language of narration has been kept as much free from technical jargon as possible. This book can be used as an ideal textbook by the students and a reference book by all those who are concerned with auditing, such as the teachers, the company secretary, the chartered accountant, and the entrepreneur himself.

Arun Kumar, B.Com. (Hons.), L.L.B., F.C.A., is working on various senior positions in multinational corporations. He is an associate member of All India Management Association. He has utilised his wide experience in management for writing numerous books on theory and practice of management. Rachana Sharma, M.A., Ph.D., was a brilliant student throughout, and her Ph.D. research was highly acclaimed by scholars. She has written numerous books on psychology and management. She has co-authored with Arun Kumar a number of books including Financial Management: Theory and Practice, Company Law and Secretarial Practice, Principles of Business Management, Marketing Management, Personnel Management: Theory and Practice, and Managerial Economics.

• 1. Introductory
• 2. Classification of Audits
• 3. The Auditor : Qualities, Qualifications, Appointment and Rights
• 4. Planning the Audit : Preparation and Procedure
• 5. The Internal Control, Internal Check and Internal Auditing
• 6. Routine Checking, Vouching and Materiality
• 7. Vouching of Cash Transactions
• 8. Vouching of Trading Transactions
• 9. Vouching of Personal and Impersonal Ledgers
• 10. Verification and Valuation of Assets and Liabilities
• 11. Depreciation
• 12. Provisions and Reserves
• 13. Audit of Limited Companies
• 14. Company Directors and Managerial Remuneration
• 15. Audit of Share Capital Transaction
• 16. Financial Statements
• 17. Statutory Report and Audit
• 18. Criticism of Published Accounts
• 19. Profits and Divisible Profits
• 20. Dividend and Interest
• 21. Liabilities of an Auditor
• 22. Cost Audit
• 23. Special Audit
• 24. Investigation
• 25. Management Audit
• 26. Auditing of Mechanised and Computerised Accounts
• 27. Audit of Public Accounts and Government Undertakings
• 28. Professional Conduct and Ethics: Provisions of Chartered Accountants Act