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 81.
8. lappuse
... possible 490 Audit of large units with several branches , divisions or zones 490 ; Liability of auditor of holding company / subsidiaries 491 ; Liability of auditor for branch audit 491 ; Liability of Local Auditors 491 ; Liability of ...
... possible 490 Audit of large units with several branches , divisions or zones 490 ; Liability of auditor of holding company / subsidiaries 491 ; Liability of auditor for branch audit 491 ; Liability of Local Auditors 491 ; Liability of ...
8. lappuse
... possible for auditor to discover all errors and frauds , in the financial statements due to the limitations of his checking . The AAS 2 of the Institute of Chartered Accountants of India , states that ' such discovery is not the main ...
... possible for auditor to discover all errors and frauds , in the financial statements due to the limitations of his checking . The AAS 2 of the Institute of Chartered Accountants of India , states that ' such discovery is not the main ...
8. lappuse
... possible that balance of some accounts might not have been transferred to the trial balance especially in the case of the balance of cash book , purchases and sales book , bills books , etc. 3. Total the lists of debtors and creditors ...
... possible that balance of some accounts might not have been transferred to the trial balance especially in the case of the balance of cash book , purchases and sales book , bills books , etc. 3. Total the lists of debtors and creditors ...
8. lappuse
... possible that the totals of some subsidiary books , e.g. , Cash Book , Purchases Book , Sales Book , etc. , might not have been transferred to the trial balance . Re - check the totals of these books . If in spite of the above steps the ...
... possible that the totals of some subsidiary books , e.g. , Cash Book , Purchases Book , Sales Book , etc. , might not have been transferred to the trial balance . Re - check the totals of these books . If in spite of the above steps the ...
15. lappuse
... possible at one visit to avoid loose ends . However , if this is not possible , the auditor should check the transactions up to a particular date and make a note of it in his diary and , if possible , he should make a note of the totals ...
... possible at one visit to avoid loose ends . However , if this is not possible , the auditor should check the transactions up to a particular date and make a note of it in his diary and , if possible , he should make a note of the totals ...
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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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