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 87.
37. lappuse
... interest if the auditor audits a client in which he holds substantial interest . The Companies Act 1956 in regard to Independence of Auditor Section 226 The Companies Act 1956 provides for disqualifications of an auditor . According to ...
... interest if the auditor audits a client in which he holds substantial interest . The Companies Act 1956 in regard to Independence of Auditor Section 226 The Companies Act 1956 provides for disqualifications of an auditor . According to ...
44. lappuse
... interest in the business of client , the auditor has reason to infer that the objectivity may suffer . In such a case , he must be cautious in evaluating his work before using it . The auditor must communicate with the expert to ...
... interest in the business of client , the auditor has reason to infer that the objectivity may suffer . In such a case , he must be cautious in evaluating his work before using it . The auditor must communicate with the expert to ...
49. lappuse
... interest do not get restricted to that figure alone . It is not enough that the figure of profit or loss is correct . Though it might be correct finally , it is to be properly arrived at ; it must appear to be properly arrived at . Not ...
... interest do not get restricted to that figure alone . It is not enough that the figure of profit or loss is correct . Though it might be correct finally , it is to be properly arrived at ; it must appear to be properly arrived at . Not ...
58. lappuse
... interest to show more profit , may choose to capitalise an interest expense to an asset when it may not be proper to do so . It would try all means to write in asset the expenditure rather than expending them in P & L account . It would ...
... interest to show more profit , may choose to capitalise an interest expense to an asset when it may not be proper to do so . It would try all means to write in asset the expenditure rather than expending them in P & L account . It would ...
63. lappuse
... Interest rate , availability of finance , • Inflation , monetary policy , • Fiscal policy • Trade and export and import policy B. The Industry • The market , competition Changes in product technology • Adverse conditions affecting ...
... Interest rate , availability of finance , • Inflation , monetary policy , • Fiscal policy • Trade and export and import policy B. The Industry • The market , competition Changes in product technology • Adverse conditions affecting ...
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