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Higher Education Business and Economics Accounting and Finance

Auditing and Assurance for CA IPCC, 1/e

by

Sanjib Kumar Basu

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Auditing and Assurance presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. This book is an invaluable text for students of IPCC of chartered accountancy course and also for other professional courses as well as students of B. Com and M.Com


Features

Explains the modern approach to auditing, while retaining the basic principles and techniques. Covers a large number of real-life auditing situations with the help of case studies, case decisions and illustrations. Model answers to the questions, both objective and subjective, to show the students the right approach to answer the questions. ';Points to ponder' at the end of each chapter for quick revision. Subject demonstrated with illustrative examples to make it simple, understandable, relevant in practice and easy to learn. Includes all the recent and revised standards on auditing and referred in appropriate areas in the text.

Contents

Nature of Auditing Types of Audit Techniques and Procedures of Auditing Internal Control, Internal Check and Internal Audit Vouching Verification and Valuation of Assets and Liabilities Depreciation Reserves and Provisions Company Audit Divisible Profits and Dividends Audit Report and Certificate Audit of Banks Audit of Insurance Companies Investigation New Areas of Auditing Professional Ethics and Misconduct Special Audit Audit of Sole-proprietorship and Partnership Firm Audit of the Accounts of Governments and Public Sector Undertakings Audit in a CIS Environment Standards on Auditing