Every corporate enterprise today and even the governments are speaking of the concept of governance in a big way. But still they have to go a long way in achieving transparent operations in their domains. At the base of the pyramid of the corporate governance lies the concept of honesty. If every individual works with sincerity and honesty there is no reason as to why the productivity should not increase and so the profitability. Irrespective of the size of the business today every activity is subjected to audit to bring transparency in operations and profitability. The prime and venerable area in any business enterprise which is causing disturbance to achieve transparency is maintenance of books of accounts and records true to their transactions. But unfortunately, for the known reason, some percentage of deviations will always be there in maintaining the books of accounts. Because of this, every business enterprise subjects its accounts at the close of the financial year for a detailed examination by an outside certified agency. Thus, financial auditing has occupied a prime place in every business enterprise to achieve transparency. In every syllabus of every university at B.Com and BBM degree level Auditing has been prescribed as a compulsory subject of study.
Audit procedure involves vouching, verification and valuation and reporting. These aspects have been fully analyzed in this title in a simple way to make the students understand the subject mater without any difficulty. Graded question are given at the end of each chapter. A this book is written strictly according to the Bangalore University new syllabus. As the chapter on vouching is not covered in this syllabus, that has not been covered in this title.??
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| Book Content of Auditing-I (Including Skill Development) |
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Chapter 1 Introduction
Chapter 2 Types and Conduct of Audit
Chapter 3 Preparation before Audit
Chapter 4 Internal Control and Internal Check
Chapter 5 Verification and Valuation of Assets and Liabilities
Chapter 6 Audit-Different Organ
Dr. P.N. Reddy - Ph.D. Director, K.K.E.C.S. Institute of Management, Bangalore, Former Dean & Chairman, Department of P.G. Studies in Commerce and Management, Bangalore university.
Prof. H.R. Appannaiah, is an erudite scholar and a prolific writer. He has promoted educational institutions and has a teaching experience of over 50 years, serving in the capacity of professor, principal and the director of postgraduate center. He has widely traveled abroad and has presented many research papers in national and international conferences. He has authored over 90 titles on Commerce and Management subjects, catering to the needs of graduate and postgraduate studies in Commerce and Management. He is a member of Federation of Chambers of Commerce and Industry in Karnataka and has served as Chairman of Business Education Committee, besides being the member of International Trade Committee, IT Committee and Tourism Committee. He has founded Federation of Teachers` Councils of Commerce and Management in Karnataka to revamp business education. As a Founder President, he has contributed to give a new turn to business education in Karnataka. At the instance of the Federation, Government of Karnataka appointed a high-powered committee to restructure business education in Karnataka for which he was appointed as a member. His contribution to commerce and management literature in KANADA (state language) is immeasurable. Glossary of business concepts in Kannada covering over 4,000 concepts on Finance, Marketing, HRM and Accounting authored by him is an academic marvel. This work is acclaimed as a classic literature of its own kind on Commerce and Management in Kannada. Tumkur University has conferred on Prof. H.R. Appannaiah, Doctor of Letters for his thesis on business education. Considering his contribution to business education, Tumkur University (Karnataka) has honored him by conferring "Honorary Professor of Management".
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