Auditing : principles and practice / by Ravinder Kumar and Virender Sharma

Includes answers to objective type questions and index

Introduction to auditing Classification of audits Audit planning procedures Internal control system Internal audit Vouching: concept and importance Vouching of cash transactions Vouching of trading transactions Vouching of impersonal ledger Verification and valuation of assets and liabilities I Verification and valuation of assets and liabilities II Company audit I: Statutory requirements governing company auditors Company audit II: Audit of financial statements Company audit III: Audit report Auditors liabilities Cost audit Management audit Tax audit Depreciation Reserves and provisions Profits and divisibility Audit of banks Business investigation Audit of special entities Auditing in EDP Environment