000 01636nam a22002057a 4500
999 _c2305
_d2305
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008 220322b ||||| |||| 00| 0 eng d
020 _a9789353942199
082 _a657.45
_bBAS
100 _aBasu, Sanjib Kumar
_95181
245 _aAuditing and assurance
250 _a3rd
260 _bPearson India Education Services Pvt. Ltd.
_aNew Delhi
_c2020
300 _axxiii, 593 p.
365 _aINR
_b660.00
504 _aTable of Content 1. Nature of Auditing 2. Types of Audit 3. Techniques and Procedures of Auditing 4. Internal Control, Internal Check and Internal Audit 5. Vouching 6. Verification and Valuation of Assets and Liabilities 7. Reserves and Provisions 8. Company Audit-1 9. Company Audit-2 10. Divisible Profits and Dividends 11. Audit Report and Certificate 12. New Areas of Auditing 13. Special Audit 14. Audit of the Accounts of Governments and Public Sector Undertakings (PSUs) 15. Audit in CIS Environment 16. Standards on Auditing Annexure A Important Terms Used in the Standards on Auditing Annexure B Important Case Decisions Index
520 _aAuditing and Assurance, 3e comes in the light of the recent changes made in the regulatory framework governing the auditing profession in India. The new edition explains the concepts, principles and techniques of auditing with a detailed presentation of their applications in real-life situations. With its simple and lucid language, this student-friendly and syllabi-oriented book covers recent developments in the legal and regulatory framework governing the auditing work in India.
650 _aAuditing
_96122
942 _2ddc
_cBK