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Auditing: Principles and Practice, by Ravinder Kumar, Virender Sharma
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This comprehensive and well-organised text, now in its Second Edition, continues to provide an in-depth analysis of the fundamental principles of Auditing while emphasising the practical aspects.
The book discusses in detail, among others, classification and preparation of an audit; internal control system; internal audit, vouching of cash, trading and impersonal ledgers. Besides, it deals with verification and valuation of assets and liabilities; company audit; cost audit; management audit; tax audit; bank audit as well as depreciation. The final chapters of the book give detailed description about business investigations and audit of special entities.
The text also incorporates the latest amendments in auditing made by the Companies (Amendment) Act 2000 and 2002, Companies Auditor's Report Order (CARO), 2003, and pronouncements by professional bodies.
This edition also incorporates the latest developments in the field of auditing, such as environmental audit, human resource audit, energy audit and social audit.
The book is intended as a text for undergraduate students of commerce as well as those preparing for CA and ICWA examinations.
New to this edition: Provides a revised chapter (Ch. 4) on Internal Control System.
Contains a full chapter (Ch. 5) on Internal Audit.
- Sales Rank: #10657494 in Books
- Published on: 2013-07-30
- Original language: English
- Dimensions: 9.25" h x .98" w x 6.93" l, 1.69 pounds
- Binding: Paperback
- 576 pages
About the Author
Ravinder Kumar, Ph.D., is a Faculty Member at the Department of Commerce and Business Studies, Jamia Millia Islamia, New Delhi. He has more than 12 years of teaching and research experience and has been a visiting faculty at the Indian Institute of Foreign Trade (IIFT), New Delhi.
Virender Sharma, LL.B., a Fellow Member of the Institute of Chartered Accountants of India (ICAI), is a practising Chartered Accountant. He has long experience in undertaking financial as well as tax audits of both corporate and non-corporate entities.
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