Auditing and assurance
by Sanjib Kumar Basu
- 2nd ed.
- Delhi Pearson 2015
- xxvi, 590p. 23.5 cm.
Includes index.
Nature of auditing Types of audit Techniques and procedures of auditing Internal control, internal audit, internal check Vouching Verification and valuation of assets and liabilities Depreciation Reserves and provision Company audit Divisible profits and dividends Audit report and certificate New areas of auditing Special audit Audit PSUs (public sector undertakings) and government Audit in CIS environment Standards in Auditing