Description Auditing and Assurance presents an integrated concepts approachthat shows students the auditing process from start to finish. Thistext prepares students for real-world audit decision making byusing illustrative examples of key audit decisions, with anemphasis on audit planning, risk assessment processes andcollecting and evaluating evidence in response to risks. This bookis an invaluable text for students of IPCC of chartered accountancycourse and also for other professional courses as well as studentsof B. Com and M.Com Explains the modern approach to auditing, while retaining the basic principles and techniques. Covers a large number of real-life auditing situations with the help of case studies, case decisions and illustrations. Model answers to the questions, both objective and subjective, to show the students the right approach to answer the questions. ';Points to ponder' at the end of each chapter for quick revision. Subject demonstrated with illustrative examples to make it simple, understandable, relevant in practice and easy to learn. Includes all the recent and revised standards on auditing and referred in appropriate areas in the text. Nature of Auditing Types of Audit Techniques and Procedures of Auditing Internal Control, Internal Check and Internal Audit Vouching Verification and Valuation of Assets and Liabilities Depreciation Reserves and Provisions Company Audit Divisible Profits and Dividends Audit Report and Certificate Audit of Banks Audit of Insurance Companies Investigation New Areas of Auditing Professional Ethics and Misconduct Special Audit Audit of Sole-proprietorship and Partnership Firm Audit of the Accounts of Governments and Public Sector Undertakings Audit in a CIS Environment Standards on Auditing Dr. Sanjib Kumar Basu is a qualified charteredaccountant of the Institute of Chartered Accountants of India. Hehas been in academics for over 20 years. At present, he is teachingat St. Xavier's College, Kolkata both at underg
"synopsis" may belong to another edition of this title.
- PublisherP
- Publication date2012
- ISBN 10 813176219X
- ISBN 13 9788131762196
- BindingPaperback