Contemporary Audit
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Contemporary Audit books

Contemporary Audit

Original price was: ₹225.00.Current price is: ₹190.00.

  • Name of the Textbook: Contemporary Audit
  • B.com: 4th Sem
  • Author: Dr. T.R. Sharma
  • Publisher:  Sahitya Bhawan Publications
  • Language: English
  • Book: New
  • Pay on Delivery: Delivery 3-7 working days
  • Return/Replace: 5 Days Replacement/Return Policy
  • Cancellation: Not allowed
  • Cashback: Pay with Paytm gateway and get 5% refund in 24 hour

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Description

The following are some of the peculiarities of the Contemporary Audit book :

  • Efforts have been made to make the subject-matter still more simple.
  • The style of presentation has been made more interesting and grasping.
  • The provisions of the Companies Act, 2013 and the Companies (Amendment) Act, 2019 have been incorporated in the book wherever necessary.
  • A new chapter on ‘Standards on Auditing’ has been included in the book as per the new syllabus.
  • A large number of Multiple Choice Questions with Answer have been included in the book which is a unique feature of this edition.
  • The circulars and notifications issued by the Ministry of Corporate Affairs the Government of India have been utilized to make the book informative with the latest material.
  • A chapter on Cost Audit has been thoroughly revised on the basis of the Companies Act, 2013 and Companies (Cost Records & Rules), 2014.
  • Chapters on Tax Audit has been thoroughly revised and updated on the basis of the latest amendments made in the Income Tax Act, 1961.

Contemporary Audit Syllabus For B.Com. Semester IV of Lucknow University, Lucknow

Unit-I: Nature and Objectives of Auditing; Types of Audit, Auditing Techniques; Internal Control and Internal Check, Audit Programme, Routine checking, Test checking.

Unit-II: Audit Procedure, Vouching, Verification of Assets and Liabilities, Investigation, Divisible Profit and Dividend, Internal Audit.

Unit-III: Government Audit, Audit of Limited Companies, Company Auditor: Appointment, Remuneration, Powers, Duties and Liabilities, Audit report.

Unit-IV: Standards on Auditing, Audit of Special entities : Non Profit Organisations, Educational Institutions, Clubs, Cost Audit, Tax Audit and Management Audit.

Contemporary Audit Book Contents

  1. Introduction
  2. Preparation before and Procedure of Audit
  3. Internal Control and Internal Check
  4. Vouching
  5. Vouching of Impersonal Ledger
  6. Verification of Assets and Liabilities
  7. Appointment, Remuneration, Rights and Duties of an Auditor
  8. Company Audit
  9. Auditor’s Report
  10. Divisible Profits and Dividend
  11. Liabilities of an Auditor
  12. Investigation
  13. Different Audits
  14. Cost Audit
  15. Management Audit
  16. Tax Audit
  17. Depreciation and Reserves
  18. Capital and Revenue
  19. Professional Ethics for The Accountancy Profession
  20. Standards on Auditing
  • Objective Questions

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