Description
Simplified Approach to Advanced Auditing and Professional Ethics, 9th Edition (Revised) provides comprehensive information about Auditing and Code of Ethics with reference to the relevant provisions of The Chartered Accountants Act, 1949 and Regulations there under. All concepts illustrated in simple language and with appropriate, easy to understand charts and diagrams. The book extensively speaks on: Auditing Standards, Audit Planning and Programming, Risk Assessment and Internal Control, Auditing under Computerized Information Systems Environment, Special Audit Techniques, Audit of Companies and Other Entities under Fiscal Laws, Cost Audit, Internal Audit, Management and Operational Audit, Investigation and Due Diligence and Concept of Peer Review. The book comprises relevant provisions of The Companies Act, 2013 and Fiscal Laws as applicable for May 2017 Exams as per the announcements of The Institute of Chartered Accountants of India.
CONTENT
- Standards on Auditing
- Auditing under Computerised Information System Environment or EDP Audit
- Special Audit Techniques – Risk-based Audit
- Company Audit
- Liabilities of Auditors
- Audit Report
- Audit Committee and Corporate Governance
- Audit of Consolidated Financial Statements
- Audit of Banks
- Audit of General Insurance Companies
- Audit of Co-operative Societies
- Audit of Non-banking Financial Company
- Audit under Fiscal Laws
- Cost Audit
- Specil Audit Assignments
- Audit of Public Sector Undertakings
- Investigation and Due Diligence
- Peer Review
- Internal Audit, Management and Operational Audit
- Professional Ethics
- Guidance Notes on Auditing Aspects
- Brief on Accounting Standards
- Appendix I : Previous Examination Question Paper
- Appendix II
- Appendix III
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