Principles of Audit and Internal Auditing / (Record no. 2262)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08762nam a22002057a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210326091857.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210325b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788173813094 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | BUL |
| Language of cataloging | ENG |
| Transcribing agency | BUL |
| Modifying agency | BUL |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Classification number | 657.458 |
| Item number | DUT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Duttachowdhury Dhruba, |
| 245 ## - TITLE STATEMENT | |
| Title | Principles of Audit and Internal Auditing / |
| Statement of responsibility, etc. | Dhruba Duttachowdhury. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London: |
| Name of publisher, distributor, etc. | New central book agency (P) Ltd, |
| Date of publication, distribution, etc. | c2016. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xiv,248 p. |
| Other physical details | ill. |
| Dimensions | 24 cm |
| 500 ## - GENERAL NOTE | |
| General note | SECTION 1: PRINCIPLES OF AUDIT<br/> Part 1: <br/>CHAPTER<br/> 1 Auditing- its evolution, evaluation and major factors influencing<br/> 1. Evolution of auditing profession in India<br/> 2. Development of auditing profession- an evaluation<br/> 3. is auditing a profession?<br/> 4. Factors influencing the development of auditing<br/> 5. Objectives of auditing and audit function<br/><br/>CHAPTER<br/> 2 Auditing-its nature, scope and basic concepts<br/> 1. Fundamental postulates<br/> 2. components<br/> 3. Essential features<br/> 4. functional approaches of auditing<br/> 5. Contractual basics of auditing<br/><br/>CHAPTER<br/> 3 Evidence- its role in auditing<br/> 1. importance and necessity of audit evidence<br/> 2. types of audit and evidence<br/> 3. role of evidence in auditing<br/> 4. evaluation of evidence<br/> 5. characteristics and constraints of evidence<br/><br/> Part: 2<br/>CHAPTER<br/> 4 Auditing techniques and practices<br/> 1. auditing techniques vs auditing procedures<br/> 2. basic techniques and principle procedures of auditing<br/> 3. kinds of auditing practices under different legislations in India<br/> 4. audit-work quality control- a part of standard auditing practice<br/> 5. auditing practices in relation to the technical advice sought from experts<br/><br/>CHAPTER<br/> 5 Generally accepted auditing standards<br/> 1. importance and objectives in general<br/> 2. auditing standards and procedures distinction <br/> 3. concept, meaning, and premises<br/> 4. what are those standards<br/> 5. importance of individual standards<br/> 6. elements of quality control in audit<br/><br/>CHAPTER<br/> 6 Audit risk and materiality in conducting an audit<br/> 1.audit risk and its assessment criteria<br/> 2. Audit risk and materiality at the account balance and class of transaction level<br/> 3. materiality- definition and concept<br/> 4. materiality and audit programmes<br/> 5. materiality and evidential matter<br/><br/> Part : 3<br/>CHAPTER<br/>7 Planing and programming of audit<br/> 1. auditor's consideration planning, programming and supervision<br/> 2. planing in relation to new and existing clients<br/> 3. audit work delegation- direction, supervision and review<br/> 4. general quality control policies<br/> 5. audit programme and allied notes<br/> 6. planing the flow of audit work phases<br/><br/>CHAPTER<br/> 8 Analytical review procedures- concept, ratio analysis, trend analysis- inter-firm and intra-firm comparison- considerations in audit <br/> 1. analytical review procedures (ARP)- definition,objectives, audit application stages and auditor's considerations<br/> 2. ratio analysis, trend analysis, variance analysis- concepts and illustrations<br/> 3. ratios- purpose and utility<br/> 4. common- size financial statements<br/><br/>CHAPTER<br/> 9 Internal control- its nature, evaluation and audit, internal questionnaires.<br/> 1.objectives, characteristics and limitations<br/> 2. internal control questionnaires and internal control evaluation<br/> 3. importance in internal auditing<br/> 4. study and evaluation of internal controls<br/> 5. auditor's approach and evaluation model<br/><br/>CHAPTER<br/> 10 Computerized accounting system- auditor's evaluation of internal controls<br/> 1. List of controls and audit procedures<br/><br/>CHAPTER<br/> 11 Audit in EDP enviroment<br/> 1. EDP system characteristics<br/> 2. EDP system controls<br/> 3. auditing in an EDP enviroment<br/> 4. EDP accounts system peculiarities and audit criteria<br/> 5. EDP audit plan development<br/><br/>CHAPTER <br/> 12 Computer assisted audit techniques<br/> 1. concepts and types of CAAT'S<br/> 2. uses in audit<br/> 3. auditor's factor considerations<br/> 4. steps in CAAT application<br/> 5. control procedures for audit objectives<br/> 6, audit working papers in CAAT<br/> 7. Use of CAAT in small business<br/> 8. limitations in application of CAAT<br/><br/>CHAPTER <br/> 13 System audit and auditing flow charts<br/> 1. system audit- concept<br/> 2. system audit- steps and illustrative chart<br/> 3. EDP and manual system- similarities and differences<br/> 4. job responsibilities in EDP system<br/> 5. recommended steps for system improvements<br/> 6. audit flow chart<br/> <br/> Part : 4<br/>CHAPTER<br/> 14 Accounting concepts, policies and principles, etc: disclosure and objectivity in audit<br/> 1. Fundamental accounting concepts<br/> 2. accounting policy<br/> 3. Financial statements, generally accepted accounting principles (GAAP), comprehensive basis of accounting other than GAAP<br/> 4.Consistency concept, objectives and audit factors<br/> 5. truth and fairness, objectivity and disclosure in audit<br/> 6. going concern concept and audit considerations<br/><br/>CHAPTER <br/> 15 Auditing in depth: test checks and statistical sampling<br/> 1. major parts of audit process<br/> 2.test check<br/> 3. statistical sampling and audit scope<br/> importance of statistical sampling methods in audit planning and execution<br/> 4. audit sampling, and sampling methods<br/> 5. aspects for sampling application<br/> 6. compliance tests and substantive tests<br/> <br/>CHAPTER<br/> 16 Financial auditor, cos auditor and internal auditor relationship<br/> 1. functional relationship between financial auditor and cost auditor<br/> 2. similarity and difference between internal auditor and cost auditor <br/> 3. is statutory auditor relieved of liabilities as he relied on internal auditor<br/> 4. functional relationship between internal auditor and cost auditor<br/> 5. differences between internal audit and financial audit<br/><br/>CHAPTER <br/> 17 Cost audit, Financial audit and Tax audit<br/> 1.cost audit and financial audit difference<br/> 2. scope and characteristics of cost audit<br/> 3. purpose and potentials of cost audit<br/> 4. cost audit leading to efficiency audit<br/> 5. cost audit and salient feature<br/><br/>CHAPTER <br/> 18 statutory auditor- His appointment, rights, duties, Liabilities, etc <br/> 1.financial auditor qualifications and disqualifications<br/> 2. Qualities of a finial auditor<br/><br/>CHAPTER <br/> 19 Professional ethics and code of conduct<br/> 1. professional ethics, professional misconduct and professional negligence<br/> 2. professional ethics requirements<br/><br/> Part : 5<br/>CHAPTER<br/> 20 Provisions of the companies act and auditor"s responsibility<br/> <br/>CHAPTER<br/> 21 Assets and liabilities verification an valuation<br/><br/>CHAPTER<br/> 22 Audit of banks, insurance companies, hospitals ,etc<br/><br/>CHAPTER <br/> 23 Audit of public sector companies and government audit<br/><br/>CHAPTER<br/> 24 Review of accounts on an overall basis; Balance sheet audit , etc<br/><br/>CHAPTER<br/> 25 Audit reports and certificates, notes and qualifications<br/><br/>CHAPTER<br/> 26 Dividends and divisible profits ; Financial , legal and and policy considerations<br/><br/>CHAPTER<br/> 27 Miscellaneous<br/><br/><br/><br/>SECTION 11 : INTERNAL AUDITING<br/> Part : one<br/>CHAPTER<br/> 1 Nature and scope of internal auditing<br/><br/>CHAPTER<br/> 2 Impact of the macro 1975 on the internal auditing function<br/><br/>CHAPTER<br/> 3 Organization of the internal auditing function<br/><br/>CHAPTER<br/> 4 Planning the internal audit project<br/> <br/> Part : Two<br/>CHAPTER<br/> 5 Verification of evidence in internal auditing and statistical sampling<br/><br/>CHAPTER<br/> 6 Flow chart techniques in internal audit<br/><br/>CHAPTER<br/> 7 Internal controls and the internal auditor<br/><br/>CHAPTER<br/> 8 Field work in internal auditing<br/><br/>CHAPTER<br/> 9 Internal audit notes and working papers<br/><br/> Part ; Three<br/>CHAPTER<br/> 10 Internal audit reports and summary reports to Top management<br/><br/>CHAPTER<br/> 11 Communication in internal auditing<br/><br/>CHAPTER<br/> 12 Auditing the functions of an enterprise<br/><br/>CHAPTER<br/> 13 Internal auditor and the investigation of fraud<br/><br/>CHAPTER <br/> 14 Auditing the internal audit function |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| Source of heading or term | Principles of internal |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| Source of heading or term | Internal Auditing |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Book Open Access |
| Classification part | 657.458 |
| Item part | 1 |
| Call number prefix | DUT |
| Call number suffix | 657.458 DUT |
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