Contemporary Auditing

Front Cover
Tata McGraw-Hill Education, Nov 1, 2004 - Auditing - 1530 pages
 

What people are saying - Write a review

User ratings

5 stars
1
4 stars
1
3 stars
0
2 stars
2
1 star
1

User Review - Flag as inappropriate

hh

User Review - Flag as inappropriate

It is a excellent work Published by Mr. Kamal Gupta.( Former Director of Board of Studies of I C A I ) . I also used since 1978. Gita on Auditing Subject.
C A Shah D J
USA

All 6 reviews »

Contents

Preface to the Sixth Edition
1
Auditing Standards
15
Professional Pronouncements Relevant to an Auditor 15 Basic Principles Governing
58
Audit of Accounting Estimates 71 Subsequent Events 74 Compliance with Laws
99
Structure of Accounting Controls 111 Need for Evaluation of Internal Control
114
Audit Sampling
137
Need for Sampling 137 Sampling Risk 138 Audit in Depth 139 Statistical
172
Nature of Analytical Procedures 175 Application of Analytical Procedures 175 Extent
189
Using the Work of Another Auditor
1135
Representations by Management
1138
Responsibility of Joint Auditors
1143
Audit Materiality
1145
Analytical Procedures
1147
Audit Sampling
1150
Going Concern
1154
Quality Control for Audit Work
1157

Approach to Computer Auditing 190 Types of Computer Systems 191 Characteristics
211
Integrating Audit Techniques 223 Riskbased Auditing 224 Audit Approach
237
Fixed Assets 240 Investments 243 Inventories 246 Debtors Loans and Advances
251
Cash and Bank Balances 254 Miscellaneous Expenditure 256 Capital and Reserves
265
Accrual Basis of Accounting 270 Fixed Assets 273 Depreciation 279 Intangible
332
Provisions Contingent Liabilities and Contingent Assets 337 Contingencies and Events
368
Retirement Benefits 374 Borrowing Costs 377 Segment Reporting 380 Related Party
414
Dividend Tax 460 SecuritisationSale of Loans or Debtors 461 Equity Index
473
Features of Company Audit
479
Companies Auditors Report Order 509 Authentication of Financial
529
Presentation of Financial Statements 536 Form and Contents of Balance
569
Auditors Report
582
Statements for Noncorporate Entities
638
Cost Audit
652
Cost Audit 650 Cost Audit Report 653 Special Features of Cost Audit 656 Cost
663
Audit of Public Sector Undertakings
691
the Comptroller and Auditor General under Section 6193a of the Companies Act
700
Special Considerations in an EDP or CIS Environment 712 Audit
734
Notes and Instructions for Compilation of and Additional Disclosures in Financial
809
Audit of Nonbanking Financial Companies
827
Prudential Norms 830 Liquidity Requirement 839 Statutory Reserve
839
Audit of General Insurance Companies and Cooperative Societies
848
Aspects of Audit of General Insurance Companies 850 Audit at DivisionalBranch
878
Extracts from IRDA Preparation of Financial
890
Tax Audit
909
Audit of International Transactions under Section 92E Transfer
939
Form No 3CA and Form No 3CB
945
Auditor and Fraud 959 Relationship Between Internal Auditor and Statutory
972
and Objectives of Government Audit 978 Fiscal Accountability 979 Efficiencycum
984
Companies Act 988 Assessing a Business 993 Investigations to Detect Frauds
1006
Companies Act 1020 Liabilities under Incometax Act 1021 Liability under Consumer
1032
Schedule to Chartered Accountants Act 1041 Second Schedule to Chartered
1070
Implications for the Profession 1076 Auditors Relationship with the Regulator
1077
Auditing and Assurance Standards
1091
Objective and Scope of the Audit of Financial Statements
1097
Documentation
1098
The Auditors Responsibility to Consider Fraud and Error in an Audit of
1100
Audit Evidence
1116
Risk Assessments and Internal Control
1119
Relying upon the Work of an Internal Auditor
1127
Audit Planning
1130
Using the Work of an Expert
1132
Audit of Accounting Estimates
1160
Subsequent Events
1163
Knowledge of the Business
1164
Consideration of Laws and Regulations in an Audit of Financial Statements
1168
Initial EngagementsOpening Balances
1172
Related Parties
1174
Audit Considerations Relating to Entities using Service Organisations
1177
Comparatives
1179
Terms of Audit Engagement
1185
Communications of Audit Matters with Those Charged with Governance
1189
The Auditors Report on Financial Statements 1 192
1190
Auditing in a Computer Information Systems Environment
1202
External Confirmations
1205
Engagements to Compile Financial Information
1212
Engagements to Perform Agreedupon Procedures regarding Financial
1219
Indian Accounting Standards ASs and their Interpretations ASIs
1225
Valuation of Inventories
1231
AS4 Contingencies and Events Occurring after the Balance Sheet Date
1248
Depreciation Accounting
1255
Accounting for Research and Development
1271
Disclosure of Revenue from Sales Transactions
1279
The Effects of Changes in Foreign Exchange Rates
1285
Accounting for the Effects of Changes in Foreign Exchange Rates
1293
Accounting for Investments
1301
Accounting for Taxes on Income in case of an Amalgamation
1312
Borrowing Costs
1320
Disclosure of Segment Information
1340
Interpretation of Paragraphs 26 and 27 of AS 18
1347
Remuneration Paid to Key Management PersonnelWhether a Related Party
1351
Earnings Per Share
1362
Applicability of AS 20
1374
Notes to the Consolidated Financial Statements
1380
Accounting for Taxes on Income in the situations of Tax Holiday under
1392
Accounting for Taxes on Income in the Context of Section 115JB of the
1398
Treatment of Proposed Dividend under AS 23
1405
Interim Financial Reporting
1416
Applicability of AS 25 to Interim Financial Results
1430
Financial Reporting of Interests in Joint Ventures
1450
Impairment of Assets
1457
Provisions Contingent Liabilities and Contingent Assets
1488
Copyright

Common terms and phrases

Bibliographic information