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.
6. lappuse
... Purchases 149 ; Purchases Returns 150 ; Credit Sales 150 ; Internal Check regarding Credit Sales 150 ; The Duties of an Auditor in connection with Credit Sales 150 ; Sale Returns 151 ; Goods sold on Sale or Return System 152 ; Goods ...
... Purchases 149 ; Purchases Returns 150 ; Credit Sales 150 ; Internal Check regarding Credit Sales 150 ; The Duties of an Auditor in connection with Credit Sales 150 ; Sale Returns 151 ; Goods sold on Sale or Return System 152 ; Goods ...
8. lappuse
... Purchases Book or Purchases journal 464 ; Purchases Returns ( Returns Outwards ) 464 ; Sales Books or Sales journal 465 ; Sales Returns ( Returns Inwards ) 465 ; Wages Book 465 ; Bills Receivable Book 465 ; Bills Payable Book 466 ...
... Purchases Book or Purchases journal 464 ; Purchases Returns ( Returns Outwards ) 464 ; Sales Books or Sales journal 465 ; Sales Returns ( Returns Inwards ) 465 ; Wages Book 465 ; Bills Receivable Book 465 ; Bills Payable Book 466 ...
8. lappuse
... purchases and checking stock book will show this type of error . It is a method by which goods as well as cash is misappropriated . But if one aspect of the purchases or sales has been entered in the books , it will affect the trial ...
... purchases and checking stock book will show this type of error . It is a method by which goods as well as cash is misappropriated . But if one aspect of the purchases or sales has been entered in the books , it will affect the trial ...
8. lappuse
... purchase book as Rs . 1,520 . Such an error may be intentional or un - intentional . The underlying idea may be to ... purchases book is over - cast by Rs . 5. Again , an over - casting of an account may be counter - balanced by the ...
... purchase book as Rs . 1,520 . Such an error may be intentional or un - intentional . The underlying idea may be to ... purchases book is over - cast by Rs . 5. Again , an over - casting of an account may be counter - balanced by the ...
9. lappuse
... purchases and sales , stock taking , periodical checking of stocks , comparing the percentage of gross profit to sales ... purchase shares in the market at a lower price ; or ( ii ) to reduce or avoid the payment of income tax ; or ( iii ) ...
... purchases and sales , stock taking , periodical checking of stocks , comparing the percentage of gross profit to sales ... purchase shares in the market at a lower price ; or ( ii ) to reduce or avoid the payment of income tax ; or ( iii ) ...
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