A Handbook of Practical AuditingS. Chand Publishing, 2006 - 653 lappuses For the students of B.Com., M.Com, Professional Course of C.A., C.S., I.C.W.A. and Professionals of Financial Institutions. |
No grāmatas satura
1.–5. rezultāts no 85.
15. lappuse
... correct figure or he may rewrite the correct figure in a different coloured ink and tick it as usual . 7. Before he begins the work , the auditor should glance over any alteration , which does not bear any secret tick . 8. The audit of ...
... correct figure or he may rewrite the correct figure in a different coloured ink and tick it as usual . 7. Before he begins the work , the auditor should glance over any alteration , which does not bear any secret tick . 8. The audit of ...
20. lappuse
... correct by the sales tax authorities . 10. It would facilitate the settlement of the accounts of a deceased partner . Sole traders or partnerships are under no legal obligation to get their accounts audited but because of the advantages ...
... correct by the sales tax authorities . 10. It would facilitate the settlement of the accounts of a deceased partner . Sole traders or partnerships are under no legal obligation to get their accounts audited but because of the advantages ...
21. lappuse
... correct financial position of the individual , the auditor might be held responsible to the banker to make good the loss as was decided in the case of State Street Trust Co. vs Ernst , in 1938. When the court said : " A representation ...
... correct financial position of the individual , the auditor might be held responsible to the banker to make good the loss as was decided in the case of State Street Trust Co. vs Ernst , in 1938. When the court said : " A representation ...
26. lappuse
... correct or fair Measurement : that a transaction is recorded in proper amount . For e.g. freight paid to bringing machinery is included in transaction pertaining to installation . Revenue or expense is properly allocated to the period ...
... correct or fair Measurement : that a transaction is recorded in proper amount . For e.g. freight paid to bringing machinery is included in transaction pertaining to installation . Revenue or expense is properly allocated to the period ...
28. lappuse
... correct and there is no suspicion of any error or fraud , the auditor may presume that all the other transactions may be correct . With the increase of business transactions and the establishment of big business houses , test checking ...
... correct and there is no suspicion of any error or fraud , the auditor may presume that all the other transactions may be correct . With the increase of business transactions and the establishment of big business houses , test checking ...
Saturs
11 | |
24 | |
33 | |
40 | |
49 | |
53 | |
60 | |
66 | |
258 Annual accounts and balance | 267 |
Duty of Auditor in regard to shares issued at discount 267 Auditors duty in regard | 277 |
283 Preliminary Expenses287 Auditors duty in connec | 298 |
AUDIT OF LIMITED COMPANIESAUDIT REPORT 321335 | 321 |
AUDIT OF BANKING COMPANIES 336352 | 336 |
THE AUDIT OF COOPERATIVE BANKS AND INSTITUTIONS 353364 | 353 |
THE AUDIT OF GENERAL INSURANCE BUSINESS COMPANIES 365376 | 365 |
AUDIT OF PARTNERSHIP ACCOUNTS 377383 | 377 |
77 | |
93 | |
101 | |
112 | |
AUDITING IN AN EDP ENVIRONMENT 120128 | 120 |
SUBSTANTIAL PROCEDURESVOUCHING OF CASH TRANSACTIONS 129147 | 129 |
SUBSTANTIAL PROCEDURESVOUCHING OF TRADING | 148 |
Internal Check as regards Purchases 148 Duty of an Auditor in connection with | 156 |
VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES 171205 | 171 |
DEPRECIATION 206222 | 206 |
RESERVES 223235 | 223 |
AUDIT OF LIMITED COMPANIES COMPANY AUDITOR 236257 | 236 |
AUDIT OF LIMITED COMPANIES AUDIT OF FINANCIAL | 258 |
AUDIT OF GOVERNMENT ACCOUNTS 384389 | 384 |
COST AUDIT 390403 | 390 |
MANAGEMENT AUDIT 404413 | 404 |
TAX AUDIT 414420 | 414 |
DIVISIBLE PROFITS 421442 | 421 |
INVESTIGATION 443462 | 443 |
TYPICAL AUDIT PROGRAMMES 463480 | 463 |
LIABILITIES OF AN AUDITOR 481515 | 481 |
PROFESSIONAL CONDUCT AND ETHICS 516542 | 516 |
APPENDIX | 543 |
Advantages of an Audit 543 Accountancy 544 Auditing 544 Distinction between | 585 |
Measure of Depreciation 585 Duty of the Auditor 609 Accounts 629 Audit 630 | 630 |
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according amount appointed Articles of Association audit evidence audit procedures audit report auditor's report balance sheet bank books of account capital cash book Central Government certificate charge Chartered Accountants client commission Companies Act concern contingent liability Cost Audit cost price counterfoils credited creditors debentures debited debtors debts deducted depreciation directors discount dividend duty engagement letter entity entries errors expenditure expenses fair view financial statements firm fixed assets fraud Fund goodwill account Income Tax India internal audit internal control investments invoices IRDA issue joint auditors ledger limited company loans loss account method misappropriated misstatements negligence opinion paid partner payable payment period person premium professional profit and loss provision purchase receipt received records regard Register remuneration Reserve responsible revenue account risk Schedule Section securities shareholders shares shown statutory auditor subsidiary substantive procedures transactions true and fair valuation verify vouch vouchers