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
... Fixed Assets 173 ; Mode of Valuation of Fixed Assets 173 ; Floating Assets or Current Assets and the Mode of their Valuation 174 ; Wasting Assets 174 ; Intangible Assets 174 ; Valuation of Intangible Assets 175 ; A : ditor's Position as ...
... Fixed Assets 173 ; Mode of Valuation of Fixed Assets 173 ; Floating Assets or Current Assets and the Mode of their Valuation 174 ; Wasting Assets 174 ; Intangible Assets 174 ; Valuation of Intangible Assets 175 ; A : ditor's Position as ...
18. lappuse
... fixed asset . 7. He should pay attention to any substantial change in the fixed assets as compared to the previous year especially regarding the valuation of assets . 8. Similarly any variation in the current assets as compared to ...
... fixed asset . 7. He should pay attention to any substantial change in the fixed assets as compared to the previous year especially regarding the valuation of assets . 8. Similarly any variation in the current assets as compared to ...
84. lappuse
... fixed assets are held without intention of selling them , but with the intention of carrying on the business upon or with them . Hence is the accounting treatment of recording the current assets at carrying cost or market price and ...
... fixed assets are held without intention of selling them , but with the intention of carrying on the business upon or with them . Hence is the accounting treatment of recording the current assets at carrying cost or market price and ...
91. lappuse
... fixed for the financial statement as a whole ( tolerable level ) , he may decide to express a qualified or adverse opinion about the financial statement appropriately . QUESTIONS 1. What are the assertions tested by substantive ...
... fixed for the financial statement as a whole ( tolerable level ) , he may decide to express a qualified or adverse opinion about the financial statement appropriately . QUESTIONS 1. What are the assertions tested by substantive ...
109. lappuse
... fixed assets are held for carrying operations on them and hence they are to be valued at cost less depreciation . But when the going concern concept is impaired due to imminent threat to continuity of the entity , the accounting of ...
... fixed assets are held for carrying operations on them and hence they are to be valued at cost less depreciation . But when the going concern concept is impaired due to imminent threat to continuity of the entity , the accounting of ...
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