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New Companies Act, 2013 has been implemented in the country since 12th Sept. 2013 and onwards making redundant, the old Companies Act, though partially. Due to tremendous changes in the entire Act, there were compelling reasons to revise this book completely. Auditing of companies, public or private, banking and insurance companies have numerous words and phrases judicially. Further, the revision of B.Com. (Banking and Insurance) Course of Mumbai University also made it essential to revise the book after 7 years period and add new Chapters in it, bring the recent changes in the auditing area. All the new sections in the Companies Act, 2013 are 470 in number while such sections were 650 with XIV schedules in the old Companies Act, thus reducing/merging the incomplete and ineffective legal sections. Auditing chapters have been dealt with from sections 136 to 148 in addition to sections 407 to 431.

Inclusion of topics like audit of Ltd. Companies/Branch Audit/Joint Audit/Special Audit/Divisible profits/Contents of annual report/Audit procedure vouching and verification of assets and liabilities, etc., have enhanced the scope of auditing knowledge of the students of B.Com./M.Com./Bank employees vividly.

Contents :

1 : Introduction of Types of Audits
2 : Audit of Banks and Insurance
3 : Standards on Auditing (SA)
4 : Study of Qualifications, Observations and Remarks in Audit Reports
5 : Role of Regulator’s Authorities, Department of Company Affairs / SEBI / RBI / IRDA and C&AGI
6 : Study of Portfolio of An Auditor’s Independence
7 : Role of Ethics and Regulations in Auditing Profession
8 : Audit Committees and Corporate Governance


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O.P. Agarwal


Himalaya pub