Principles and practice of auditing / R G Saxena; Assisted by Geetika S Johry

Introduction -- Types and conduct of audit -- Audit programme -- Internal control- Internal check -- Auditing and EDP systems -- Statistical sampling in auditing -- Vouching of cash transactions -- Vouching of trading transactions -- Vouching of the impersonal ledger -- Verification and valuation of assets -- Depreciation -- Reserves and provisions -- Capital and revenue -- The audit of a limited company 1,2 &3 -- Auditor's report -- Divisible profits -- Liabilities of an auditor -- Government audit -- Audit of banking companies -- The audit of insurance companies -- Audit of cooperative societies -- Tax audit -- Different classes of audits -- Cost audit -- Management audit -- Investigation of accounts -- Professional conduct and ethics -- Criticism of published accounts -- New trends in auditing -- Auditing and assurance standards -- Tutorial assignments