Fundamentals of Auditing

Preface

 

Auditing is a multi-dimensional subject. The scope of auditing is not only restricted to financial audit under the Companies Act, but has also been extended to cost accounting aspects, managerial policies, operational efficiencies and system applications and audit under Computer Information System environment. It also covers social implications of business organisations and environmental issues. This book, Fundamentals of Auditing, covers all these aspects and also describes the modern tools and techniques of auditing. It explains the principles of auditing in a simple and lucid language.

This book is based on the syllabus of undergraduate colleges of different universities in India. It will also be useful for students pursuing CA, ...