Principles and Practice of Auditing (Bangalore Univ)

ISBN Number : 978-93-5202-020-1

Student Price : Rs.185

Student Dollar Price : 7$

Book Edition : First

Year of Publication : 2016

No. Of Pages : 236

About The Book

Every corporate enterprise today and even the government 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 is subjected to audit, to bring transparency in operations and profitability. The prime and vulnerable area in any business enterprise which is causing disturbance to achieve transparency is maintence of books of accounts and records true to their transactions. But unfortunately, for the know reasoned, some percentage of deviation will always be there in maintaining the books of accounts Because of this, every business enterprise subject its accounts at the close of the financial year for a detailed examination by an outside certified agency. In every syllabus 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. Rights duties and liabilities of Company Auditor has been incorporated as per new companies Act 2013. Graded question are given at the end of each chapter. This book is written strictly according to the Tumker University new syllabus. A new dimension “For Examinees” has been introduced to give a crisp idea about the concept and we hope that students relish it.


Contents :

Chapter – 1 Introduction
Chapter – 2 Types of Audit
Chapter – 3 Preparation Before Commence of Audit
Chapter – 4 Internal Control
Chapter – 5 Vouching
Chapter – 6 Verification and Valuation of Assets and Liabilities
Chapter – 7 Company Auditor – I
Chapter – 8 Company Auditor-II – Liabilities
Chapter – 9 Professional Ethics
Chapter – 10 Audit-Different Organisations

About The Author

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 travelled 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. He has won many laurels for his contribution to business education.

Dr. Dinakar. G., B.E., MBA, M.Tech., M.Phil., Ph.D. Serving as Professor and HOD - MBA at Rajarajeshwari College of Engineering, Bengaluru. Being an engineer, served Karnataka State Finance Corporation as Manager Systems for 11 years, before joining IBM Global Services CT - USA, where he worked for more than 2 years. On returning to India, he entered the education field and served education institutions in the capacity of Principal and professor for the past 10 years.

H.A. Bhaskara -

B.Sc., MBA

Joint Manager,



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