Auditing: Principles and Practice - Softcover

Kumar, Ravinder; Sharma, Virender

9788120350984: Auditing: Principles and Practice

Softcover

ISBN 10: 8120350987 ISBN 13: 9788120350984

Publisher: PHI Learning, 2015

Now in its third edition, this thoroughly updated text provides an in-depth analysis of the basic concepts of auditing. The book discusses in detail the classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers. It also deals with verification and valuation of assets and liabilities, company audit, cost audit, management audit, tax audit, bank audit and depreciation. The final chapters offer a detailed description of business investigations, audit of special entities and auditing in and EDP environment. Contemporary topics are covered, such as cost audit, tax audit, environmental audit and energy audit.

New to this edition:

The Companies Act, 2013 (based on new company law).
An internal audit chapter updated in the light of Section 138 of the Companies Act, 2013 and Rule 13 of the Companies (Accounts) Rules, 2014 notified by MCA.
A cost audit chapter based on the latest Companies (Cost Records and Audit) Rules, 2014, issued by MCA.

The book is intended for undergraduate students of commerce as well as for CA and ICWA aspirants.

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Product Description:

Brand New

About the Author:

Ravinder Kumar, Ph.D., is Associate Professor in the Department of Commerce and Business Studies at Jamia Millia Islamia. He has 20 years of experience in teaching postgraduate students. Dr. Kumar has been a visiting faculty at the Indian Institute of Foreign Trade (IIFT) and at the Indian Law Institute, New Delhi. He has also worked with Skyline College, Sharjah (UAE), as Associate Professor in the Department of Business Administration, where he taught courses on Accounting and Finance accredited by the National American University, USA. Dr. Kumar is distinguished Visiting Professor of Finance at IMT Ghaziabad. He has authored two books, Legal Aspects of Business and Legal and Regulatory Environment of Business.

Virender Sharma LL.B., a Fellow Member of the Institute of Chartered Accountants of India (ICAI), is a practising Chartered Accountant. He has broad experience in undertaking financial as well as tax audits for both corporate and non-corporate entities.

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