AUDITING: PRINCIPLES AND PRACTICE

AUDITING: PRINCIPLES AND PRACTICE

by RAVINDER KUMAR, VIRENDER SHARMA

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Product Details

ISBN-13: 9788120350984
Publisher: PHI Learning
Publication date: 05/01/2015
Sold by: Barnes & Noble
Format: NOOK Book
File size: 1 MB

About the Author

RAVINDER KUMAR, Ph.D., is Associate Professor in the Department of Commerce and Business Studies at Jamia Millia Islamia—a Central University, New Delhi. He has 20 years of experience in teaching Postgraduate students, besides having post-doctoral research experience of equal length. Dr. Kumar has been a visiting faculty at the Indian Institute of Foreign Trade (IIFT) and at the Indian Law Institute, New Delhi. He has also worked with Skyline College, Sharjah (UAE), as Associate Professor in the Department of Business Administration, where he taught courses on Accounting and Finance accredited by the National American University, USA. Dr. Kumar is distinguished Visiting Professor of Finance at IMT Ghaziabad for its Centre of Distance Learning. Besides numerous researches to his credit, published in national and international business journals of repute, he has also authored two books—Legal Aspects of Business and Legal and Regulatory Environment of Business. VIRENDER SHARMA, LL.B., a Fellow Member of the Institute of Chartered Accountants of India (ICAI), is a practising Chartered Accountant. He has a broader experience in undertaking financial as well as tax audits of both corporate and non-corporate entities.

Table of Contents

Foreword • Preface • Preface to the First Edition • Table of Cases1. Introduction to Auditing2. Classification of Audits3. Audit Planning Procedures4. Internal Control System5. Internal Audit6. Vouching: Concept and Importance7. Vouching of Cash Transactions8. Vouching of Trading Transactions9. Vouching of Impersonal Ledger10. Verification and Valuation of Assets and Liabilities—I11. Verification and Valuation of Assets and Liabilities—II12. Company Audit—I: Statutory Requirements Governing Company Auditors13. Company Audit—II: Audit of Financial Statements14. Company Audit—III: Audit Report15. Auditor’s Liabilities16. Cost Audit17. Management Audit18. Tax Audit19. Depreciation20. Reserves and Provisions21. Profits and Its Divisibility22. Audit of Banks23. Business Investigations24. Audit of Special Entities25. Auditing in EDP EnvironmentAnswers to Objective Type Questions • Index

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