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 86.
6. lappuse
... Expenditure 166 ; Contingent Liabilities 167 ; Kinds of Contingent Liabilities 167 ; Contingent Assets 168 ; 19. VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES Meaning of Verification 171 ; Problems in the Valuation of Assets 172 ...
... Expenditure 166 ; Contingent Liabilities 167 ; Kinds of Contingent Liabilities 167 ; Contingent Assets 168 ; 19. VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES Meaning of Verification 171 ; Problems in the Valuation of Assets 172 ...
8. lappuse
... Expenditure 568 ; Importance of Allocation between Capital and Revenue 569 ; Valuation of Investments 585 ; Measure of Depreciation 585 ; Duty of the Auditor 609 ; Accounts 629 ; Audit 630 ; The Duty of an Auditor 630 . 481-515 516-542 ...
... Expenditure 568 ; Importance of Allocation between Capital and Revenue 569 ; Valuation of Investments 585 ; Measure of Depreciation 585 ; Duty of the Auditor 609 ; Accounts 629 ; Audit 630 ; The Duty of an Auditor 630 . 481-515 516-542 ...
8. lappuse
... expenditure has been incurred with due regularity and propriety . The agency employed for this purpose is called an ' auditor ' . This view highlights ascertainment of financial propriety in auditing the funds of government . From the ...
... expenditure has been incurred with due regularity and propriety . The agency employed for this purpose is called an ' auditor ' . This view highlights ascertainment of financial propriety in auditing the funds of government . From the ...
8. lappuse
... expenditure between capital and revenue , ignoring the outstanding assets and liabilities , valuation of assets against the principles of book - keeping . Such errors may be committed either intentionally , or unintentionally . If they ...
... expenditure between capital and revenue , ignoring the outstanding assets and liabilities , valuation of assets against the principles of book - keeping . Such errors may be committed either intentionally , or unintentionally . If they ...
29. lappuse
... expenditure and revenue expenditure . ( e ) Conservatism : All losses - present or probable are to be provided . Income is to be recognised only if it is not unreasonable to expect its ultimate recovery at the time of its occurrence ...
... expenditure and revenue expenditure . ( e ) Conservatism : All losses - present or probable are to be provided . Income is to be recognised only if it is not unreasonable to expect its ultimate recovery at the time of its occurrence ...
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 |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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