A Handbook of Practical AuditingFor the students of B.Com., M.Com, Professional Course of C.A., C.S., I.C.W.A. and Professionals of Financial Institutions. |
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Saturs
9 | |
24 | |
33 | |
40 | |
49 | |
53 | |
62 | |
70 | |
AUDIT OF LIMITED COMPANIES AUDIT OF FINANCIAL | 258 |
AUDIT OF LIMITED COMPANIES AUDIT 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 |
AUDIT OF GOVERNMENT ACCOUNTS 384389 | 384 |
COST AUDIT 390403 | 390 |
77 | |
93 | |
101 | |
112 | |
AUDITING IN AN EDP ENVIRONMENT 120128 | 120 |
SUBSTANTIAL PROCEDURESVOUCHING OF CASH TRANSACTIONS 129147 | 129 |
SUBSTANTIAL PROCEDURESVOUCHING OF TRADING | 148 |
THE AUDIT OF IMPERSONAL LEDGER 158170 | 158 |
VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES 171205 | 171 |
DEPRECIATION 206222 | 206 |
RESERVES 223235 | 223 |
AUDIT OF LIMITED COMPANIESCOMPANY AUDITOR 236257 | 236 |
MANAGEMENT AUDIT 404413 | 404 |
TAX AUDIT 414_420 | 413 |
Scope of Auditors Role Under Income Tax Act 415 I Compulsory Tax Audit Sec | 420 |
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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accepted according advances amount application appointed assets audit auditor balance sheet bank called capital carried cash certificate charge Chartered Accountants client Companies Act concern correct cost credited debentures debited debts depreciation directors dividend duty effect entity entries errors evidence examine expenditure expenses fact financial statements firm fixed fraud Fund give given Government hand held included income Institute interest internal investments issue liability limited loans loss account material matters means meeting method nature object obtained operation opinion paid particular passed payment performance period person points possible prepared procedures professional profit and loss properly provision purchase question reasonable receipt received records reference regard Register relating Reserve respect responsible risk Schedule securities shareholders shares shown specified statements taken transactions verify