Principles of Auditing. Principles of Auditing

      Аннотация: The subject Auditing is an important for management and cost. The text book ‘Principles of Auditing’ intended for the students of Commerce and Management disciplines. Although several books are available on the subject, what prompted the author to write this book is the very intension of presenting the concepts and principles of Auditing in a lucid style to enable the students to learn the subject easily. Therefore, this book has been written keeping in mind the problems faced by the students both U.G and P.G level. Techniques of Auditing has been elaborately discussed in a separate chapter. The book has thrown light on Auditing in computerised Environment by highlighting all important aspects connected with computerized audit. This book conforms to the syllabus of audit prescribed by all major universities in India. Besides the several new topics have been added. The language used throughout this book enables the students to attain conceptual clarity. At the end of chapter, review questions have been given for revisionary purpose.

Ключевые слова: Auditing is an investigation and books of accounts. Detection of errors and fraud, Examining the genuineness of vouchers and other documentary evidence to satisfy, to certify as to the correctness of the profit or loss disclosed by the trading and profit and loss account.