TY - BOOK AU - Basu, Sanjib Kumar TI - Auditing and assurance SN - 9789353942199 U1 - 657.45 PY - 2020/// CY - New Delhi PB - Pearson India Education Services Pvt. Ltd. KW - Auditing N1 - Table of Content 1. Nature of Auditing 2. Types of Audit 3. Techniques and Procedures of Auditing 4. Internal Control, Internal Check and Internal Audit 5. Vouching 6. Verification and Valuation of Assets and Liabilities 7. Reserves and Provisions 8. Company Audit-1 9. Company Audit-2 10. Divisible Profits and Dividends 11. Audit Report and Certificate 12. New Areas of Auditing 13. Special Audit 14. Audit of the Accounts of Governments and Public Sector Undertakings (PSUs) 15. Audit in CIS Environment 16. Standards on Auditing Annexure A Important Terms Used in the Standards on Auditing Annexure B Important Case Decisions Index N2 - Auditing and Assurance, 3e comes in the light of the recent changes made in the regulatory framework governing the auditing profession in India. The new edition explains the concepts, principles and techniques of auditing with a detailed presentation of their applications in real-life situations. With its simple and lucid language, this student-friendly and syllabi-oriented book covers recent developments in the legal and regulatory framework governing the auditing work in India ER -