Auditing For B.Com. Sem.-5 (Chattisgarh University) According to NEP-2020

Table of Contents:

1. Origin and Growth of Auditing 2. Methodology of Accounting Auditing And Fraud Risk Management in Kautilya’s Arthshastra 3. Meaning, Definition and Scope of Auditing 4. Objects and Advantages of Auditing 5. Classification of Audit 6. Standards on Auditing 7. Pronouncement on Accepted Auditing Practices : Upholding Financial Transparency and Accountability 8. Technique, Preparation and Procedure of Audit 9. Statistical Sampling 10. Internal Control, Check and Audit 11. Vouching 12. Valuation of Assets and Liabilities 13. Verification of Assets and Liabilities 14. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor 15. Liabilities of Company Auditor 16. Company Audit 17. Vouching and Verification Under Digital Era 18. Audit of Different Institutions 19. Auditor’s Report and Certificate 20. New Trends in Auditing 21. Auditing of Computerised Accounts.

More Information:- The author of this book is Dr. B. K. Mehta, Dr. B.K.Mehta, Dean and Head, Department of Commerce and Co-ordinator Banking, Jamshedpur Women’s College, Jamshedpur.