Auditing Principles And Practice

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A comprehensive, up-to-date and simple text book in Auditing especially conceived for students pursuing CA, CS, ICWA, M.Com., B.Com. and allied professional courses. Fully covers syllabus of CA (PE-II) examination. Non-finance executives who by virtue of their position have to deal with audit, can also benefit from the book by gaining an understanding about the fundamentals of auditing. Includes special topics on Current Developments in Auditing, such as : Corporate Governance, Peer Review System, Quality Control of Audit Work and audit of Non-Government Organizations (NGOs). Includes Comprehensive Audit steps on CARO-2003 (as amended in 2004) which will be of great help to students as well as practicing auditors in understanding the compliance requirements in regard to Reporting on Additional Matters under section 227(4A). Also discusses the only case referred so far to the court on section 274(1)(g) read with section 227(3)(f) of the Companies Act relating to directors' disqualification. This Edition covers ICAI Pronouncements on Accounting and Auditing Standards up to March 2006. Progress Review and Revision: Specially designed questions to enable students review their progress in understanding the text as well as related questions from past examinations of ICAI and Universities to facilitate revisions are given at the end of Each Chapter along with the hints to their answers. A special Chapter titled 'How to study Auditing for Exams?' is devoted to Suggestions for Effective Study and Examination Techniques Most text books have not incorporated such features.