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 76.
8. lappuse
... question is how to locate an error if the trial balance does not agree and the auditor is called upon to locate the error although it is not his duty to do so . If the following steps are taken , there will be no difficulty in finding ...
... question is how to locate an error if the trial balance does not agree and the auditor is called upon to locate the error although it is not his duty to do so . If the following steps are taken , there will be no difficulty in finding ...
20. lappuse
... question does not arise as his duties are defined by the Companies Act itself . Sometimes an auditor is appointed by an individual to prepare the accounts or sometimes he is asked to prepare the accounts for the purpose of presenting ...
... question does not arise as his duties are defined by the Companies Act itself . Sometimes an auditor is appointed by an individual to prepare the accounts or sometimes he is asked to prepare the accounts for the purpose of presenting ...
51. lappuse
... question of fact dependent on many factors . It is a matter of decision of an auditor based on his expertise and experience . It is likely that an auditor might have winked at immaterial items and would not have Audit Objectives and ...
... question of fact dependent on many factors . It is a matter of decision of an auditor based on his expertise and experience . It is likely that an auditor might have winked at immaterial items and would not have Audit Objectives and ...
55. lappuse
... questions here are- Who is responsible for detection and prevention of fraud ? What is the responsibility of the auditor as ... question is thus answered that it is the primary responsibility of the management to take steps to detect and ...
... questions here are- Who is responsible for detection and prevention of fraud ? What is the responsibility of the auditor as ... question is thus answered that it is the primary responsibility of the management to take steps to detect and ...
68. lappuse
... question the integrity of the management when the management is actively involved in non - compliance . In such a circumstance , the representation given by management cannot be relied with such force as it would merit in normal ...
... question the integrity of the management when the management is actively involved in non - compliance . In such a circumstance , the representation given by management cannot be relied with such force as it would merit in normal ...
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