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Principles of Auditing


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Auditing is an important purposeful activity from the legal, economic, social, political and ethical point of view especially in the business world. It is not an ordinary work or activity. In fact, it is based on certain principles. Hence, the knowledge of auditing is essential for all who engage in any business or run any institution.

The book, Principles of Auditing, is intended for the graduate and postgraduate students of Commerce of all Indian universities. This is a comprehensive book that provides all the topics in detail so as to help the teachers and students grasp the subject matter easily. And it also meets the requirement of those who appear for competitive examinations like CA and ICWA. It is a book of new approach which deals with the special auditing of hospitals and educational institutions. In fact, it contains almost all subject matters prescribed in the Indian universities. Moreover, the simplicity of language and systematic approach enable the teachers and students to prepare for examinations, assignment, discussion and seminar. Above all, this is one of the best books available in the market because it deals the subject with practical experiences.

The salient features of this book are: (1) It discusses the the new trends in auditing, (2) It highlights the problems of auditing, (3) It provides suggestions for making the auditing process effective and successful, (4) It meets the requirements of students of all categories, (5) It provides review questions and references which enable the learners to acquire a comprehensive knowledge in the auditing field. Therefore, this book can be used as text as well as reference one.


Contents –

1. Meaning and Nature of Auditing
2. Principles and Planning of Auditing
3. Audit Programme
4. Auditing in EDP Environment
5. Audit Evidence and Audit Procedures
6. Internal Control and Internal Checking
7. Vouching and Routine Checking
8. Verification of Assets and Liabilities
9. Investigation
10. Capital and Revenue
11. Depreciation
12. Reserves and Provisions
13. Management Audit
14. Cost Audit
15. Tax Audit
16. Audit of Government
17. Divisible Profit
18. Audit of Financial Statement
19. Audit of Limited Company
20. Audit of Insurance Companies
21. Audit of Co-operative Banks
22. Special Auditing
23. Auditor’s Report
24. Professional Conduct and Ethics
25. New Trends in Auditing
Books for Reference




Year of publication





542 (In Grams)

Student Dollar Price


Library Dollar Price





Dr. R. Francis


Himalaya pub