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.
7. lappuse
... issue of share capital : 261 ; Audit procedures to check issue of share capital : 266 ; Duty of an Auditor in regard to shares issued at Premium 267 ; Duty of Auditor in regard to shares issued at discount 267 ; Auditors duty in regard ...
... issue of share capital : 261 ; Audit procedures to check issue of share capital : 266 ; Duty of an Auditor in regard to shares issued at Premium 267 ; Duty of Auditor in regard to shares issued at discount 267 ; Auditors duty in regard ...
8. lappuse
... Issue ) 492 ; Legal Decisions as regards Auditor's Liabilities 492 . 37. PROFESSIONAL CONDUCT AND ETHICS Introduction 516 ; Entry of names in the Register 518 ; Disabilities 519 ; Removal of the name of a member from the Register 520 ...
... Issue ) 492 ; Legal Decisions as regards Auditor's Liabilities 492 . 37. PROFESSIONAL CONDUCT AND ETHICS Introduction 516 ; Entry of names in the Register 518 ; Disabilities 519 ; Removal of the name of a member from the Register 520 ...
25. lappuse
... issue . An auditor should keep the information concerning his clients confidentially . He should not disclose these ... issues : What evidence will be relevant to assess an assertion with greater reliability ? How much evidence is to be ...
... issue . An auditor should keep the information concerning his clients confidentially . He should not disclose these ... issues : What evidence will be relevant to assess an assertion with greater reliability ? How much evidence is to be ...
30. lappuse
... issue International Auditing Guidelines ( IAG ) . These international pronouncements , though not binding on members , are of useful guidance to the auditors . Besides , various enactments regulate the presentation of financial ...
... issue International Auditing Guidelines ( IAG ) . These international pronouncements , though not binding on members , are of useful guidance to the auditors . Besides , various enactments regulate the presentation of financial ...
67. lappuse
... issue guidelines for provisioning for bad and doubtful debts of a bank and determination of a performing asset in relation to banking and other specified companies . The auditor should have knowledge of these funedamental laws that ...
... issue guidelines for provisioning for bad and doubtful debts of a bank and determination of a performing asset in relation to banking and other specified companies . The auditor should have knowledge of these funedamental laws that ...
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