Auditing Theory and Practice [Team-IRA] – Ebook PDF Instant Delivery – ISBN(s): 9780170458955,0170458954
Product details:
- ISBN-10 : 0170458954
- ISBN-13 : 978-0170458955
- Author: Karen Van Peursem
Auditing: Theory and Practice is based on the syllabi of Auditing, as prescribed by Indian Universities and Institutes of Commerce and Management. It has twenty-eight chapters covering a wide discussion on auditing. Every single topic related to auditing has been considered, leaving none but at the same time avoiding unnecessary details. Auditing of Mechanised and Computerised Accounts, Audit of Public Accounts and Government Undertakings, and Professional Conduct and Ethics have been properly discussed in this book. While the subject matter of the book has been gathered from authentic textbooks, reports, and journals, it has been explained through examples drawn from the actual business world. Cases with court’s verdicts have been cited wherever necessary. Regulations and Laws have been authentically reproduced from original sources. Language of narration has been kept as much free from technical jargon as possible.
Table of contents:
Part 1: The auditor’s role in society
Chapter 1: Introduction to audit
Chapter 2: Audit concepts, role and history
Chapter 3: Statutory law
Chapter 4: Auditor professionalism and audit firms
Chapter 5: The courts: The legal liability of auditors
Part 2: Audit planning
Chapter 6: Audit risk
Chapter 7: Audit judgement, materiality and evidence
Chapter 8: Audit testing and working papers
Chapter 9: Audit process and analytical procedures
Chapter 10: Audit planning
Part 3: Audit testing
Chapter 11: Principles of internal control
Chapter 12: Internal control and the auditor
Chapter 13: Audit sampling
Chapter 14: Systems testing I: Sales, purchases and payroll
Chapter 15: Systems II: Warehousing, financing and fixed assets
Part 4: Audit communication and report
Chapter 16: Completion and review
Chapter 17: Audit report and opinion
Part 5: Specific types of audit
Chapter 18: Internal audit
Chapter 19: Social audit
Chapter 20: Fraud audit
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