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|a 9789332501379
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|a HF5667
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| 100 |
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|a Basu, S. K.
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| 245 |
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|a Fundamentals of auditing
|c S.K. Basu
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| 246 |
3 |
1 |
|a Auditing
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| 260 |
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|a Delhi
|b Pearson
|c 2009
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| 300 |
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|a 1 volume
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| 505 |
0 |
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|a Cover -- Contents -- Preface -- Chapter 1: Nature of Auditing -- 1.1 Introduction -- 1.2 Origin of the Word 'Audit' -- 1.3 Early History of Audit -- 1.4 Evolution of Auditing -- 1.5 Auditing Defined -- 1.6 Nature of Auditing -- 1.7 Essential Features of Auditing -- 1.8 Why is There a Need for an Audit? -- 1.9 Object of an Audit -- 1.10 Errors and Frauds in Accounting -- 1.11 Role of Auditors in Detecting Errors and Frauds -- 1.12 Relation Between Book-Keeping, Accountancy and Auditing -- 1.13 Basic Principles Governing an Audit -- 1.14 Scope and Procedures of Audit -- 1.15 Advantages of Auditing -- 1.16 Limitations of Auditing -- 1.17 Relationship Between Auditing with Other Subjects -- 1.18 Qualities of an Auditor -- 1.19 Auditing and Other Services -- Chapter 2: Types of Audit -- 2.1 Introduction -- 2.2 Classification of Audit -- 2.2.1 Classification of Audit on the Basis of Organisation -- 2.2.2 Classification on the Basis of Function -- 2.2.3 Classification on the Basis of Practical Approach -- 2.2.4 Classification on the Basis of Audit Dimension -- Chapter 3: Techniques and Procedures of Auditing -- 3.1 Introduction -- 3.2 Preparatory Steps Before Commencement of New Audit -- 3.3 Audit Activities -- 3.4 Audit Engagement Letter -- 3.4.1 Concept -- 3.4.2 Form and Content -- 3.4.3 Revision of Engagement Letters -- 3.5 Preparation by the Auditor -- 3.5.1 Audit Planning -- 3.5.2 Audit Programme -- 3.5.3 Audit Note Book -- 3.5.4 Audit Working Papers -- 3.5.5 Audit Files -- 3.5.6 Audit Manual -- 3.5.7 Audit Memorandum -- 3.6 Principles and Techniques of Auditing -- 3.6.1 Important Audit Techniques -- 3.7 Procedures Followed in Course of Audit -- 3.7.1 Audit Evidence -- 3.7.2 Analytical Procedures -- 3.7.3 Routine Checking -- 3.7.4 Test Checking -- 3.7.5 Auditing in Depth -- 3.7.6 Walk-Through Tests -- 3.7.7 Rotational Tests
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|a 4.4.6 Distinction Between Internal Audit and External Audit -- 4.4.7 Reliance upon the Work of an Internal Auditor -- 4.4.8 Evaluation of Internal Audit Function -- 4.5 Auditor's Independence -- 4.5.1 Advantages of Independent Audit -- 4.5.2 Provisions for Safeguarding Independent Auditors -- 4.5.3 Important Aspects of Auditor's Independence -- 4.6 Distinction Between Internal Check, Internal Audit and Internal Control -- 4.7 Case Studies -- Chapter 5: Vouching -- 5.1 Meaning of Vouching -- 5.2 Objectives of Vouching -- 5.3 Importance of Vouching -- 5.4 Vouching and Verification -- 5.5 Vouching and Routine Checking -- 5.6 Concept of Voucher -- 5.7 Internal and External Evidence -- 5.8 General Principles of Vouching -- 5.9 Teeming and Lading: A Challenge to Vouching -- 5.10 Vouching of Different Types of Transactions -- Chapter 6: Verification and Valuation of Assets and Liabilities -- 6.1 Introduction -- 6.2 Meaning of Verification of Assets -- 6.3 Meaning of Valuation of Assets -- 6.4 Difference Between Verification and Valuation -- 6.5 Importance of Verification of Assets -- 6.6 Importance of Valuation of Assets -- 6.7 General Principles for Verification of Assets -- 6.8 Problems of Verification -- 6.9 Problems of Valuation -- 6.10 Window Dressing-A Challenge to Verification -- 6.11 Verification and Valuation of Assets -- 6.12 Verification and Valuation of Intangible Assets -- 6.12.1 Goodwill -- 6.12.2 Patent -- 6.12.3 Copyright -- 6.12.4 Trade Marks -- 6.13 Verification and Valuation of Fixed Assets -- 6.13.1 Land and Buildings -- 6.13.2 Building -- 6.13.3 Plant and Machinery -- 6.13.4 Furniture and Fixtures -- 6.13.5 Motor Vehicles -- 6.13.6 Assets Acquired Under Hire Purchase System -- 6.14 Audit of Depreciation -- 6.14.1 Legal Necessity of a Provision for Depreciation -- 6.14.2 Provision for Depreciation for Past Years
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|a 7.7.10 Auditor's Rights, Duties and Liabilities -- 7.7.11 Duties of a Company Auditor -- 7.7.12 Liabilities of Company Auditor -- 7.8 Case Studies -- Chapter 8: Divisible Profits and Dividends -- 8.1 Meaning of Divisible Profit -- 8.2 Meaning of Dividend -- 8.3 Concept of Profit -- 8.4 Profit Versus Divisible Profit -- 8.5 Principal Determinants of Divisible Profit -- 8.6 Provisions of the Companies Act Relating to Payment of Dividend -- 8.7 Provisions of the Companies Act Regarding Unpaid and Unclaimed Dividend -- 8.8 Payment of Dividend Out of Capital Profit -- 8.9 Payment of Dividend Out of Capital -- 8.10 General Guidelines for Distribution of Dividend -- 8.11 Auditor's Duty As Regards Payment of Dividend -- 8.12 Payment of Interim Dividend and the Role of Auditors -- Chapter 9: Audit Report and Certificate -- 9.1 Definition of Report -- 9.2 Definition of Audit Report -- 9.3 Value of Audit Report -- 9.4 Essentials of Good Audit Report -- 9.5 Scope of Audit Report -- 9.6 Signing of the Audit Report -- 9.7 Contents of Audit Report -- 9.8 Forms of Audit Report -- 9.9 Basic Elements of Audit Report -- 9.10 Audit Report and Audit Certificate -- 9.11 Types of Auditor's Report -- 9.12 Modified Reports -- 9.12.1 Matters That Do Not Affect the Auditor's Opinion -- 9.12.2 Matters That Do Affect the Auditor's Opinion -- 9.13 Types of Audit Certificate -- 9.14 Auditor's Report and 'True and Fair' View -- 9.15 Specimen of Clean Audit Report -- 9.16 Specimen of Qualified Audit Report -- Chapter 10: Audit of Banks -- 10.1 Introduction -- 10.2 Legislation Relevant to Audit of Banks -- 10.2.1 Legal Provisions Relating to Accounts -- 10.2.2 Legal Provisions Relating to Audit -- 10.3 Approach to Bank Audit -- 10.4 Stage in Audit of Banks -- 10.4.1 Preliminary Work -- 10.4.2 Evaluation of Internal Control System
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|a 6.14.3 Depreciation on Low Value Items -- 6.14.4 Depreciation on Wasting Assets -- 6.14.5 Change in the Method of Depreciation -- 6.14.6 Auditor's Duty As Regards Depreciation -- 6.15 Verification and Valuation of Investments -- 6.15.1 Quoted Investments -- 6.15.2 Unquoted Investments -- 6.16 Verification and Valuation of Current Assets -- 6.16.1 Stock-in-Trade -- 6.16.2 Work-in-Progress -- 6.16.3 Sundry Debtors -- 6.16.4 Bills Receivable -- 6.16.5 Cash at Bank -- 6.16.6 Cash in Hand -- 6.16.7 Prepaid Expenses -- 6.17 Verification and Valuation of Fictitious Assets -- 6.17.1 Preliminary Expenses -- 6.17.2 Discount on Issue of Shares or Debentures -- 6.18 Verification and Valuation of Contingent Assets -- 6.19 Verification and Valuation of Liabilities -- 6.20 Verification and Valuation of Fixed or Long-Term Liabilities -- 6.20.1 Debentures -- 6.20.2 Secured Long-Term Loans -- 6.21 Verification and Valuation of Current Liabilities -- 6.21.1 Sundry Creditors -- 6.21.2 Bills Payable -- 6.21.3 Bank Overdraft -- 6.21.4 Provision for Taxation -- 6.21.5 Outstanding Liabilities for Expenses -- 6.22 Verification and Valuation of Contingent Liabilities -- 6.23 Case Studies -- Chapter 7: Company Audit -- 7.1 Introduction -- 7.2 Preliminaries Before Commencement of Company Audit -- 7.3 Audit of Share Capital Transactions -- 7.3.1 Audit Procedure -- 7.4 Audit of Debentures -- 7.4.1 Audit Procedure -- 7.5 Specific Provision As Regards Accounts in the Companies Act -- 7.6 Special Requirements of Company Audit -- 7.7 Company Auditor -- 7.7.1 Appointment of Auditors -- 7.7.2 Tenure of Appointment -- 7.7.3 Re-Appointment of Retiring Auditor -- 7.7.4 Ceiling on Number of Audits -- 7.7.5 Remuneration of Auditor -- 7.7.6 Qualification of an Auditor -- 7.7.7 Disqualification of an Auditor -- 7.7.8 Removal of Auditors -- 7.7.9 Status of the Company Auditor
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|a 3.7.8 Cut-Off Examination -- 3.7.9 Physical Examination -- 3.7.10 Statistical Sampling -- 3.7.11 Surprise Checking -- 3.7.12 Audit Flow Chart -- 3.7.13 Test of Control -- 3.7.14 Internal Control Questionnaires -- 3.7.15 Audit Tests -- 3.8 Representation by Management -- 3.8.1 Representation by Management as Audit Evidence -- 3.8.2 Documentation of Representation by Management -- 3.8.3 Letter of Representation -- 3.9 Delegation, Supervision and Review of Audit Work -- 3.9.1 Delegation -- 3.9.2 Supervision -- 3.9.3 Review -- 3.9.4 Control of Quality of Audit Work -- 3.10 Professional Scepticism -- 3.11 Audit Risk and Materiality -- 3.11.1 Concept of Materiality -- 3.11.2 Audit Risk -- 3.11.3 Relationship Between Materiality and Audit Risk -- 3.12 Final Review -- 3.13 Case Studies -- Chapter 4: Internal Control, Internal Check and Internal Audit -- 4.1 Introduction -- 4.2 Internal Control -- 4.2.1 Definition -- 4.2.2 Basic Elements of Internal Control -- 4.2.3 Objectives of Internal Control -- 4.2.4 Evaluation of Internal Control -- 4.2.5 Internal Control and the Auditor -- 4.2.6 Internal Control Checklist -- 4.2.7 Internal Control Questionnaire -- 4.2.8 Internal Control and Computerised Environment -- 4.2.9 Internal Control and Corporate Governance -- 4.2.10 Internal Control in Specific Areas of Business -- 4.3 Internal Check -- 4.3.1 Definition -- 4.3.2 General Considerations in Framing a System of Internal Check -- 4.3.3 Objectives of Internal Check -- 4.3.4 Internal Check and the Auditor -- 4.3.5 General Principles of Internal Check for a Few Transactions -- 4.4 Internal Audit -- 4.4.1 Definition -- 4.4.2 Basic Principles of Establishing Internal Auditing in a Business Concern -- 4.4.3 Scope and Objectives of Internal Audit -- 4.4.4 Essential Elements of Internal Audit -- 4.4.5 Area of Internal Audit
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| 653 |
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|a Auditing / http://id.loc.gov/authorities/subjects/sh85009477
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| 653 |
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|a Auditing / fast
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OREILLY
|a O'Reilly
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| 776 |
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|z 9788131728857
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| 856 |
4 |
0 |
|u https://learning.oreilly.com/library/view/~/9789332501379/?ar
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 657.45
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| 520 |
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|a 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. 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. Even a layman interested in knowing the basics of auditing will be able to use this book
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