Download or read book Taxmann s Auditing UGCF NEP The Perfect Blend of Theoretical Insights Practical Examples Regulatory Framework on Auditing Concepts Practice for Commerce Students B Com written by Aruna Jha and published by Taxmann Publications Private Limited. This book was released on 2024-07-09 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive textbook covers all essential auditing concepts and practices, providing students with a solid foundation in the field. Combining theoretical insights with practical examples and regulatory frameworks ensures a holistic understanding of the subject, preparing students for academic success and professional excellence. It is designed specifically for undergraduate students at the University of Delhi, aligning with the syllabus requirements for B.Com. (Hons.) and B.Com. courses. The Present Publication is the 2024 Edition, based on the New Education Policy (NEP). This book is authored by Dr Aruna Jha and CA (Dr) Anuj Bhatia, with the following noteworthy features: • [Concept Clarity] Concepts are explained in a lucid and concise manner, facilitating easy understanding for students at all levels of proficiency • [Practical Examples] Includes a large number of real-life examples to elucidate theoretical concepts and demonstrate their practical applications, bridging the gap between theory and practice • [Visual Aids] The book extensively uses tables, figures, and diagrams to enhance comprehension and retention of complex auditing principles • [Regulatory Analysis] Relevant Standards on Auditing issued by the Institute of Chartered Accountants of India are integrated at suitable places to ensure students are well-versed with current professional standards • [Landmark Cases] References to landmark cases with significant implications for auditing provide a contextual understanding of theoretical concepts within practical scenarios • [Legislative Provisions] Key provisions of the Companies Act, 2013, relating to accounts and audits are explained clearly and concisely, aiding students in understanding complex legislative requirements • [Chapter-end Questions] Important questions are provided at the end of each chapter to test students' knowledge and understanding of the topics covered, promoting self-assessment and revision The detailed contents of the book are as follows: • Introduction o This chapter lays the foundation for understanding the fundamentals of auditing. It begins by defining auditing and outlining its primary objectives, focusing on the goals of financial audits. The chapter analyses various types of errors and frauds that auditors might encounter and discusses the broad scope of auditing practices. It also highlights the advantages of auditing while acknowledging the inherent limitations outlined in Standard on Auditing (SA) 200. Essential principles guiding audit practices are also discussed, providing a comprehensive introduction to the subject • Classification of Audit o This chapter categorizes audits based on different criteria, providing a structured understanding of the various types of audits. It starts with an introduction to audit classification and then examines audits based on organizational structure, specific objectives, and time. Each classification type is discussed in detail to help students understand the diverse nature and purposes of audits • Audit Planning and Documentation o Focusing on the initial steps of an audit, this chapter covers the critical considerations for commencing an audit. It explains the components of an audit programme and the purpose of an audit notebook. Additionally, it discusses the importance of thorough audit documentation to ensure a systematic and effective audit process • Internal Control Systems o This chapter discusses the components and significance of internal control systems within an organization. It explains the nature and purpose of internal checks and internal audits and examines the inter-relationships between internal control, internal checks, and internal audits. The chapter also includes specific transactions to highlight practical applications • Audit Evidence and Audit Sampling o Understanding the significance of audit evidence is crucial for effective auditing. This chapter explains the nature and importance of audit evidence as outlined in SA 500. It also covers methods such as test checking and selective verification and introduces the concept of audit sampling, highlighting its role in the audit process • Vouching o Vouching is a fundamental aspect of auditing, and this chapter provides a comprehensive overview of its meaning, objectives, and importance. It details the procedures for routine checking and vouching and discusses the different types of vouchers. Specific sections cover vouching for credit sales, sales returns, purchase transactions, and entries on both the debit and credit sides of the cash book • Verification of Assets o This chapter analyses the concept of asset verification, distinguishing it from vouching and valuation. It outlines the objectives and procedures for verifying specific assets and liabilities, emphasizing the auditor's duties in this context. The chapter provides detailed guidelines for the verification of various types of assets and liabilities • Company Auditor | Appointment and Removal o Focusing on the legal and procedural aspects of appointing and removing company auditors, this chapter covers eligibility criteria, appointment processes, compulsory reappointments, and ceilings on the number of audits an auditor can undertake. It also discusses the remuneration, rights, duties, and liabilities of auditors as outlined in various sections of the Companies Act 2013 • Auditor's Report o This chapter discusses the audit report as a crucial means of communication between the auditor and stakeholders. It explains the revised SA 700 series and the elements of an audit report, differentiating between various types of reports. Special attention is given to audit reports for limited companies • Liabilities of Auditor o Understanding the liabilities associated with the auditing profession is essential for auditors. This chapter introduces the classification of liabilities, including civil liabilities under common law and liabilities under the Companies Act 2013. It provides a detailed examination of the potential legal repercussions auditors may face • National Financial Reporting Authority (NFRA) o This chapter provides an in-depth look at the National Financial Reporting Authority (NFRA), including its evolution, background, powers, functions, and duties. It discusses the companies and auditors governed by NFRA and the composition of the authority. The chapter also examines the rise of NFRA and its relationship with the Institute of Chartered Accountants of India (ICAI) • Audit of Banking Companies o This chapter focuses on the unique aspects of auditing banking companies. It starts with an introduction to the banking system in India and the peculiarities of banks. The chapter covers different types of bank audits and the framework for auditing banking companies, with special emphasis on auditing key financial items in a bank's financial statements • Audit of Insurance Companies o Auditing insurance companies require specific knowledge and approaches. This chapter outlines the framework for auditing insurance companies, the preparation of auditor's reports for such companies, and the auditing of key financial items in the insurance business • Forensic Audit o Forensic auditing is a specialized area within auditing, and this chapter provides a comprehensive overview of its background, definition, and importance. It distinguishes forensic audits from financial audits and discusses the use of the fraud triangle by forensic auditors, relevant laws, standards, compliance issues, and the limitations of forensic auditing. • Audit in a Computerized Environment o This chapter addresses the challenges and strategies associated with auditing in a computerized environment. It covers audit strategies and approaches, computer-assisted audit techniques (CAATs), types of internal control in computerized information systems (CIS)/electronic data processing (EDP) environments, audit trails, and the implications of auditing in a computerized setting based on SA 315 and SA 330
Download or read book Students Guide To Auditing Assurance written by Aruna Jha and published by . This book was released on 2010-09-01 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Joint CSIRUGC NET written by Rph Editorial Board and published by Ramesh Publishing House. This book was released on 2020-10 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present book of Solved Practice Test Papers of Joint CSIRUGC NET for Mathematical Sciences is specially published for the aspirants of Junior Research Fellowship (JRF) and Lectureship Eligibility Exam. The book is equally useful for State Eligibility Test (SET) also. The book comprises several Solved Practice Test Papers for CSIRUGC NET exams on the subject. Detailed Explanatory Answers have also been provided for selected questions which are provided in such a manner to be useful for both study and selfpractice from the point of view of the exam. The book will also serve as a true test of your studies and preparation for the exam. The book is aimed at sharpening your problemsolving skills by practising with numerous questions incorporated in these practice papers, and face the exam with confidence, successfully.
Download or read book Taxmann s Auditing and Corporate Governance Choice Based Credit System CBCS B Com Hons 4th Edition January 2021 written by Dr. Aruna Jha and published by Taxmann Publications Private Limited. This book was released on 2020-12-29 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive & up-to-date text book on ‘Auditing and Corporate Governance’. This book covers the entire syllabus prescribed for students pursuing B.Com. (Hons.) under CBCS Programme at Delhi University and Other Central Universities throughout India. The Present Publication is the 4th Edition, authored by Dr. Aruna Jha, with the following noteworthy features: • The subject-matter is presented in a simple, systematic method along with comprehensive explanation of the concept and theories underlying auditing and corporate governance. The book tries to present the subject-matter in a non-technical way • [Student-Oriented Book] This book has been developed, keeping in mind the following factors: o Interaction of the author/teacher with his/her students in the class-room o Shaped by the author/teachers experience of teaching the subject-matter at different levels o Reaction and responses of students have also been incorporated at different places in the book • This book is designed to ensure ease of grasping concepts by the students • [Real-life Examples] are given throughout the book • [Tables & Figures] have been used extensively in the book to help students to understand the subject better • [Relevant Statutes] and other regulatory requirements are incorporated at suitable places • [Important Questions at the end of each Chapter] are given for students to test their knowledge and understanding of the topics covered in the chapter. • Contents of this book is as follows: o Introduction o Audit Planning and Internal Control System o Audit Procedure o Company Auditor: Appointment and Removal o Auditor’s Report and Liabilities o Cost Audit, Management Audit and Tax Audit o Introduction to EDP Auditing o Conceptual Framework for Corporate Governance o Board Committees and their Functions o Quirky Governance: Insider Trading and Whistle Blowing o Corporate Governance Rating and Credit Rating in India o New Paradigm of Corporate Governance: E-Governance and Class Action Suits o Shareholder Activism – Panacea for Governance Problems o Corporate Governance in Public Sector Units and Corporate Funding of Political Parties o Some of the major corporate governance failures in developed world o Cases of corporate governance failure in India o Corporate governance codes and standards o Initiatives in India o Conceptual Framework for Business Ethics o Corporate Social Responsibility o CSR Models and Drivers o Regulatory Framework and Guidance for CSR o Previous Exam Question Papers § B.Com. (Hons.) Sem – VI (Dec. 2018) § B.Com. (Hons.) CBCS (2019) Semester – VI (Dec. 2018) § B.Com. (Hons.) CBCS (2020) Semester – VI [Open Book]
Download or read book Auditing Delhi University b Com written by Aruna Jha and published by . This book was released on 2009-07-01 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Comprehensive And Up-To-Date Text-Book On Auditing Intended For Students Pursuing B.Com. (H) Part-Ii At Delhi University *Auditing Concepts And Principles Explained In A Lucid And Succinct Manner. *Large Number Of Examples Given To Expose The Students To Practical Auditing Situations. *Tables And Figures Used Extensively In The Book To Help The Students Understand The Subject Better. *Relevant Standards On Auditing And Case Studies/Problems Incorporated At Suitable Places. *Key Points Given At The End Of Every Chapter And Can Be Used As A'Fast Track Referencer' By The Students Before The Examination. *Questions Asked In Previous Delhi University'S Examinations Are Duly Incorporate.
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Download or read book UGC Net written by Rph Editorial Board and published by Ramesh Publishing House. This book was released on 2020-10 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present mentoring book has been specially published for the aspirants of UGC-NET Yoga (Paper-II) for Eligibility to JRF and Assistant Professor positions. The book covers all important and relevant Chapters & Topics at appropriate length along with exhaustive exercises Solved by Experts. To enable you to be well-conversant with the exam-pattern, the book is well-equipped with Solved Previous Years' Papers. Intensive Practice of Actual Exam-style Questions & numerous Practice Questions, modelled on Previous Years' Papers, will immensely help you Sharpen your Problem Solving Skills and face the National Eligibility Test Confidently. While the specialised study material of this book is aimed to prepare you for the NET, your due diligence and practice with this, will definitely ensure you success in your pursuit.
Download or read book Auditing And Assurance written by Aruna Jha and published by . This book was released on 2009-09-01 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: *Types Of Audit *Audit Planning And Documentation *Internal Control System *Vouching *Verification Of Assets *Verification Of Liabilities *Company Auditor: Appointment And Removal *Rights And Duties Of A Company Auditor *Auditor'S Report *Divisible Profits And Dividends *Depreciation And Reserves *Important Aspects Of Company Audit And Company Accounts *Audit Of Share Capital *Cost Audit *Specialised Audits *Introduction To Edp Auditing *Government Audit *Standards On Auditing *Guidance Notices
Download or read book Fundamentals of Environmental Studies written by Mahua Basu and published by Cambridge University Press. This book was released on 2017-11-08 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Environmental Studies is taught as a compulsory paper to first-year undergraduate students across major technical universities in India. This book introduces the fundamental principles and concepts of environmental science, ecology and related interdisciplinary subjects, such as policy, law, pollution control, economics and natural resource management. It covers a wide range of topics and issues including biodiversity, global warming, acid rain, ozone layer depletion, nuclear accidents, nuclear holocaust, disaster management, manipulation of various natural resources including water, land, forests, food and mineral resources, and the problems associated with natural resource management. It also analyzes different types of ecosystems, biochemical cycles and laws of thermodynamics and provides easy-to-understand examples. In addition, the book offers separate chapters on various types of environmental pollution and waste management, including waste water treatment, solid waste management and green management.
Download or read book AUDITING PROBLEMS SOLUTIONS written by Aruna Jha and published by . This book was released on 2008 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost And Management Accounting written by M.N. Arora and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advanced Accounts Complete written by S C Gupta and published by S. Chand Publishing. This book was released on 1997-12 with total page 2363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Useful for UG and PG students
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Download or read book Creating Technology Driven Entrepreneurship written by Giuseppina Passiante and published by Springer. This book was released on 2016-08-27 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes a comprehensive analysis of the existing schools of thought on technology-driven entrepreneurship to point out the process-based nature of this phenomenon. It explores whether entrepreneurship can be learned and examines the main processes that help influence entrepreneurial mind-sets. In the current economic landscape, technology-driven entrepreneurship is the driving force behind national economies and entrepreneurial societies. It is the engine of innovation, job creation, productivity and economic growth, bringing benefits both at the level of the individual and of the society and promoting sustainable smart growth and development. This book provides a comprehensive view of “how” entrepreneurs and future entrepreneurs learn and develop their business ventures in a wider environment. Moreover, it discusses issues concerning setting up the suitable entrepreneurial environments, processes, values and policies to encourage and foster individual entrepreneurial aptitudes. It also explores practices for developing technology-driven entrepreneurship in a European context as well as in emerging regions.
Download or read book I Will Survive written by Gloria Gaynor and published by Macmillan + ORM. This book was released on 2014-03-11 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: I Will Survive is the story of Gloria Gaynor, America's "Queen of Disco." It is the story of riches and fame, despair, and finally salvation. Her meteoric rise to stardom in the mid-1970s was nothing short of phenomenal, and hits poured forth that pushed her to the top of the charts, including "Honey Bee," "I Got You Under My Skin," "Never Can Say Goodbye," and the song that has immortalized her, "I Will Survive," which became a #1 international gold seller. With that song, Gloria heralded the international rise of disco that became synonymous with a way of life in the fast lane - the sweaty bodies at Studio 54, the lines of cocaine, the indescribable feeling that you could always be at the top of your game and never come down. But down she came after her early stardom, and problems followed in the wake, including the death of her mother, whose love had anchored the young singer, as well as constant battles with weight, drugs, and alcohol. While her fans always imagined her to be rich, her personal finances collapsed due to poor management; and while many envied her, she felt completely empty inside. In the early 1980s, sustained by her marriage to music publisher Linwood Simon, Gloria took three years off and reflected upon her life. She visited churches and revisited her mother's old Bible. Discovering the world of gospel, she made a commitment to Christ that sustains her to this day.
Download or read book Book Keeping Accountancy written by S.A. Siddiqui and published by Laxmi Publications, Ltd.. This book was released on 2008 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book NTA UGC NET Paper 1 34 Solved Papers 2019 to 2004 3rd Edition written by Disha Experts and published by Disha Publications. This book was released on 2020-01-04 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
