Contemporary Auditing

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

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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

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Contents

Nature of Auditing
1
Auditing Standards
15
Evaluation of Internal Control System
108
Audit Sampling
137
Auditing in a Computerised Environment
190
Considerations in the Case of Online SystemsData Communication Networks
214
Professional Pronouncements
240
Indian GAAP
270
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

Impairment of Assets 298 Investments 310 Investments 310 Inventories 315 Revenue
332
Features of Company Audit
479
Auditors Report
582
Cost Audit
648
Audit of Public Sector Undertakings
691
Audit of Banks
704
Audit of Nonbanking Financial Companies
827
Audit of General Insurance Companies and Cooperative Societies
848
Extracts from IRDA Preparation of Financial
890
Tax Audit
909
Internal Audit and Management Audit
947
Features of Government Audit
974
Investigations
986
Companies Act 988 Assessing a Business 993 Investigations to Detect Frauds
1006
Professional Ethics and Regulation
1034
Current Issues in Auditing
1074
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
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
Terms of Audit Engagement
1185
Communications of Audit Matters with Those Charged with Governance
1189
The Auditors Report on Financial Statements
1192
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
Contingencies and Events Occurring after the Balance Sheet Date
1248
Depreciation Accounting
1255
Accounting for Construction Contract
1266
Revenue Recognition
1274
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
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