Principles and practices of auditing - Gangopadhyay, P. L. (Kolkata Dey book concern, 2010)
Primary discussions on auditing Classification of audit Planning for audit Internal check and internal control Vouching of cash transaction Vouching of trading transactions Vouching of impersonal ledger Verification and valuation of assets and liabilities Depreciation Reserve and provision Audit of limited companies The auditor Divisible profits and dividends Audit of banking companies Audit of insurance companies Audit of cooperative societies Audit of sole proprietorship and partnership firm Audit report and certificate Investigation Typical audit programme Audit of public enterprises Professional conduct and ethics Audit case law New trends in auditing Criticisms of published account
Includes Appendix
Keywords: Accountancy; Auditing; Commerce