Padhuka Handbook On Auditing&Assurance With MCQs By G Sekar,B Sarvana Prasath App. for May 2023 Exam

Description

This New edition of Students Handbook on Auditing and Assurance comes to your hands with the Following unique features

• Complete Coverage of Latest Syllabus of ICAI including Auditing Pronouncements:The Auditing Topics are updated as per the Latest Syllabus. The Standards on Auditing issued by the ICAI (as applicable at the Inter Level), which is gaining more importance in the examinations are Covered comprehensively and presented in a lucid fashion.
• Companies Act 2013: Provisions of Companies Act, 2013 with Rules (as applicable at the Inter Level) is covered exhaustively and presented in a simple manner.
• Revised Format and Structure: All principles/ procedures/ techniques/ concepts and ideas have Been arranged neatly in easy- to read form, and numbered into Topics / Sub-Topics so that the Student can understand the subject easily.
• Explanation and Improved Presentation: The presentation-in each Subject Area has been Revisited and explained better, to help the student remember the ideas/ concepts/ points more easily.
• Questions for Revision:A detailed list of Past Exam Questions in each Topic / Point / Concept, with thePara reference for Answers, is appended at the end of every topic, so that the student can correlate the question and answer, more easily in the examinations.
• True or False / Concept Questions: A list of True or False Questions, with Hint Answers are appended at the end of the Chapters, to confirm concept knowledge, and also to keep in need with the recent examination requirements.
• Chapter Overview: Chapter Overview at the beginning of every Chapter will help the student to navigate through each Chapter- Topic- Sub-topic-Question in an organized and phased manner.
• Guidance Notes: Guidance Notes on Audit Matters issued by ICAI, as applicable for the Inter Syllabus has been incorporated in the relevant chapters.
• Fast Track Referencer: Fast Track Referencer has been incorporated for quick revision of the Topics. The Standards on Auditing are presented in Flowcharts for easy remembrance of concepts

Contents

1. Introduction to Auditing
2. Audit Evidence
   1. Audit Planning and Materiality
   2. Accounting Concepts in Auditing
3. Internal Control, Internal Check and Internal Audit
4. Audit in Automated Environment
5. Audit of Income
6. Audit of Expenditure
7. Audit of Assets
8. Audit of Liabilities
9. Company Audit  Appointment, Duties, etc.
10. Company Audit  Accounts & Financial Statements
11. Company Audit  Work Aspects & Reporting
12. Company Audit  Audit of Share Capital
13. Government Audit
14. Audit of Banks
15. Co operative Societies Audit
16. Special Audit  Others
17. Preface to ICAIs SQC, SA, SRE, SAE & SRS