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 63.
9. lappuse
... crediting the revenue account with the income which will be received next year or not crediting the profit and loss account with the income which has accured but which has not been received . Such frauds are difficult to detect as they ...
... crediting the revenue account with the income which will be received next year or not crediting the profit and loss account with the income which has accured but which has not been received . Such frauds are difficult to detect as they ...
28. lappuse
... credited with the correct amount according to the invoice . The principle of " auditing in depth " is possible in large firms but is not suitable for the small firms as in the latter case internal system is not in existence in which ...
... credited with the correct amount according to the invoice . The principle of " auditing in depth " is possible in large firms but is not suitable for the small firms as in the latter case internal system is not in existence in which ...
54. lappuse
... credited to suppliers ' account ) ; errors in making accounting estimates ; errors in application of accounting principles . On the other hand , fraud refers to intentional act by one or more individuals among management , those charged ...
... credited to suppliers ' account ) ; errors in making accounting estimates ; errors in application of accounting principles . On the other hand , fraud refers to intentional act by one or more individuals among management , those charged ...
134. lappuse
Esat sasniedzis šīs grāmatas aplūkošanas reižu limitu.
Esat sasniedzis šīs grāmatas aplūkošanas reižu limitu.
135. lappuse
Esat sasniedzis šīs grāmatas aplūkošanas reižu limitu.
Esat sasniedzis šīs grāmatas aplūkošanas reižu limitu.
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