000			02075nam a2200253 a 4500
001			ASIN8120344723
003			OSt
005			20200227135809.0
008			151130s2013 xxu eng d
020			_a8120344723 (paperback)
020			_a9788120344723 (paperback)
037			_bPak Book _cPKR 760.77
040			_cAUMC
082			_a657.45
100	1		_aKumar, Ravinder.
245	1	0	_aAuditing : _bprinciples and practice / _cRavinder Kumar, Virender Sharma.
250			_a2nd edition.
260			_aNew Delhi : _bPrentice-Hall of India Pvt.Ltd, _c2011.
300			_axx,556 p. ; _c24 cm. ( Rk # 18 Sh # 04).
520			_aThis comprehensive and well-organised text, now in its Second Edition, continues to provide an in-depth analysis of the fundamental principles of Auditing while emphasising the practical aspects. The book discusses in detail, among others, classification and preparation of an audit; internal control system; internal audit, vouching of cash, trading and impersonal ledgers. Besides, it deals with verification and valuation of assets and liabilities; company audit; cost audit; management audit; tax audit; bank audit as well as depreciation. The final chapters of the book give detailed description about business investigations and audit of special entities. The text also incorporates the latest amendments in auditing made by the Companies (Amendment) Act 2000 and 2002, Companies Auditor's Report Order (CARO), 2003, and pronouncements by professional bodies. This edition also incorporates the latest developments in the field of auditing, such as environmental audit, human resource audit, energy audit and social audit. The book is intended as a text for undergraduate students of commerce as well as those preparing for CA and ICWA examinations. New to this edition: Provides a revised chapter (Ch. 4) on Internal Control System. Contains a full chapter (Ch. 5) on Internal Audit.
700	1		_aSharma, Virender.
856	4	0	_3Amazon.com _uhttp://www.amazon.com/exec/obidos/ASIN/8120344723/chopaconline-20
942			_2ddc _cBK
999			_c19880 _d19880