Principles and practice auditing
by R. G. Saxena.
- Mumbai : Himalaya Pub. House, 2004.
- 685 p.
Table of Contents: Chapter 1. Introduction Chapter 2. Types and conduct of audit Chapter 3. Audit programme Chapter 4. Internal check Chapter 5. Statistical sampling in auditing Chapter 6. Vouching of case transactions Chapter 7. Vouching of trading transactions Chapter 8. Vouching of the impersonal ledger Chapter 9. Verification and valuation of assets Chapter 10. Depreciation Chapter 11. Reserves and provisions Chapter 12. Capital and revenue Chapter 13. The audit of limited company Chapter 14. Auditors report Chapter 15. Divisible profits Chapter 16. Liabilities of an auditor Chapter 17. Audit of banking companies Chapter 18. The audit of insurance companies Chapter 19. Audit of cooperative societies Chapter 20. Different classes of audit Chapter 21. Cost and management audit Chapter 22. Investigation of accounts Chapter 23. Criticism of published accounts Chapter 24. Professional conduct and ethics Chapter 25. Auditing mechanised and EDP systems Chapter 26. New trends in auditing Chapter 27. Evidence in auditing Index