Studies in auditing
by Jayanta Ghosh
- 12th rev. enl. ed.
- Kolkata Elegant Publication 2014
- 580p. ; 24.5 cm.
Includes annexure.
Definition, nature, basic principles, errors and frauds and classification -- Audit procedure and techniques -- Internal control and internal audit -- Audit sampling and analytical procedure -- Vouching -- Verification and valuation of assets and liabilities -- Depriciation -- Reserves and provisions -- Company audit -- Dividend and divisible profit -- Auditor's report and certificate -- Audit of different institutions -- Investigation -- Other thrust areas in auditing -- Professional ethics and misconduct -- Audit case laws -- Special audit -- Revised schedule VI