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 74.
. lappuse
... passing of IRDA Act , 1999 , have added new dimensions to the audit of insurance companies . The chapter on it is fully recast in the light of new provisions . The chapters dealing with cost audits , audit of government accounts ...
... passing of IRDA Act , 1999 , have added new dimensions to the audit of insurance companies . The chapter on it is fully recast in the light of new provisions . The chapters dealing with cost audits , audit of government accounts ...
19. lappuse
... passed unless he understands it , for an auditor must not certify what he does not believe to be true . The auditor should not discuss anything in regard to the meaning of different ' ticks ' , etc. , lest the clients's staff should ...
... passed unless he understands it , for an auditor must not certify what he does not believe to be true . The auditor should not discuss anything in regard to the meaning of different ' ticks ' , etc. , lest the clients's staff should ...
37. lappuse
... passed . It had been so interpreted that post of auditor is also an office of profit for the purposes of this section . Hence a person who is a relative of or who is a partner of a director cannot be appointed as an auditor of a company ...
... passed . It had been so interpreted that post of auditor is also an office of profit for the purposes of this section . Hence a person who is a relative of or who is a partner of a director cannot be appointed as an auditor of a company ...
59. lappuse
... passing non- standardised journal entries at the top management levels . For example , ( i ) in matters of revenue recognition , the auditor may like to dwell in length in appreci- ating terms of contract of sales , services , ( in case ...
... passing non- standardised journal entries at the top management levels . For example , ( i ) in matters of revenue recognition , the auditor may like to dwell in length in appreci- ating terms of contract of sales , services , ( in case ...
62. lappuse
... passing of entries devoid of the history of facts behind each of them . AAS 20 sets a standard that in auditing of financial statements , the auditor should have or obtain knowledge of the business sufficient to enable the auditor to ...
... passing of entries devoid of the history of facts behind each of them . AAS 20 sets a standard that in auditing of financial statements , the auditor should have or obtain knowledge of the business sufficient to enable the auditor to ...
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