Auditing; Principles and Practice, Second Edition

by Ravinder Kumar

Audit is an integral part of accounting system of an organisation. It is one of the vital filters that ensure that the users of financial statements of an undertaking can have confidence in them. This book, now in its second edition, continues to provide the fundamental principles of auditing. This new edition includes a revised chapter on Internal control system as well as a full chapter on Internal audit. The text also incorporates the recent amendments in auditing made by the Companies (Amendment) Act 2000 and 2002, Companies auditor’s report order (CARO), 2003, AND pronouncement by professional bodies.
The book is intended as a text for undergraduate students of commerce as well as those preparing for CA and ICWA examinations.

682 pages, Kindle Edition

First published January 18, 2012