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 88.
8. lappuse
... give a true and fair view of the state of the affairs of the business , and whether the Profit and Loss Account gives a true and fair view of profit or loss for the financial period , according to the best of his information and the ...
... give a true and fair view of the state of the affairs of the business , and whether the Profit and Loss Account gives a true and fair view of profit or loss for the financial period , according to the best of his information and the ...
8. lappuse
... give in the form of certificate or report an attestation , an expert opinion or an expert advice . Difference between Book - keeping , Accountancy and Auditing Before we proceed further , it is considered necessary that one should ...
... give in the form of certificate or report an attestation , an expert opinion or an expert advice . Difference between Book - keeping , Accountancy and Auditing Before we proceed further , it is considered necessary that one should ...
8. lappuse
... give his certificate at the foot of the balance sheet . He has simply to put his signature in token of his having prepared such a profit and loss account and balance sheet . On the other hand , an auditor has not to prepare the trial ...
... give his certificate at the foot of the balance sheet . He has simply to put his signature in token of his having prepared such a profit and loss account and balance sheet . On the other hand , an auditor has not to prepare the trial ...
11. lappuse
... give expert advice to improve their efficiency . The cost audit is to check the cost records of the entity in order to make a report on the proper ascertainment of cost of production of goods or services . Depending upon the nature of ...
... give expert advice to improve their efficiency . The cost audit is to check the cost records of the entity in order to make a report on the proper ascertainment of cost of production of goods or services . Depending upon the nature of ...
20. lappuse
... give advice . 8. If the accounts have been prepared on a uniform basis , accounts of one year can be compared with other years and if there is any discrepancy , the cause may be enquired into . 9. Audited accounts are considered more or ...
... give advice . 8. If the accounts have been prepared on a uniform basis , accounts of one year can be compared with other years and if there is any discrepancy , the cause may be enquired into . 9. Audited accounts are considered more or ...
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