Auditing: Principles and Techniques

Chapter 14

Investigation

CHAPTER OUTLINE

14.1 Introduction

14.2 Definition

14.3 Objectives or Purposes of Investigation

14.4 Features of Investigation

14.5 Terms of Reference

14.6 Working Methods

14.7 Duties of an Investigator

14.8 Investigation Report

14.9 Qualities of an Investigator

14.10 Difference between Investigation and Auditing

14.11 Types of Investigations

14.12 Legal Views as Regards Investigation

14.1 INTRODUCTION

In addition to regular audit of the books of accounts of an enterprise, there may be the requirement of thorough examination of the accounts and records of past several years to fulfill certain objectives from time to time. In order to carry out thorough examination of books of accounts and records of an enterprise, ...