Principles and practice of auditing / (Record no. 234311)

MARC details
000 -LEADER
fixed length control field 03895nam a22002537a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250522153719.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250522b |||||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789351611707
040 ## - CATALOGING SOURCE
Transcribing agency AIMIT LIBRARY
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Edition number 1
Classification number 657.45
Item number PAGD
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Pagare, Dinkar.
9 (RLIN) 210604
245 ## - TITLE STATEMENT
Title Principles and practice of auditing /
Statement of responsibility, etc. By Dinkar Pagare and Rahul Pagare.
250 ## - EDITION STATEMENT
Edition statement 1st ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi :
Name of publisher, distributor, etc. Sultan Chand & Sons ,
Date of publication, distribution, etc. 2022.
300 ## - PHYSICAL DESCRIPTION
Extent xxiv,373 p.;
Other physical details PB
Dimensions 25cm.
500 ## - GENERAL NOTE
General note Preface to the Thirteenth Edition (2020)<br/>It gives me great pleasure to present to you, dear readers, the thirteenth<br/>thoroughly revised and updated edition of Principles and Practice of Auditing.<br/>The patronage showered on the book is indeed overwhelming and I really feel<br/>humbled by it.<br/>The reason this edition had to be brought out was: One, incorporating the<br/>several amendments made to the Act in the past years. A fascinating feature of<br/>these amendments is that it remarkably enhances the ease of doing business in<br/>India, taking the country several notches above in the Index of Ease of Doing<br/>Business. Two, it is soft on companies which follow norms and procedures as<br/>prescribed.<br/>Of special significance is the toning down of provisions prescribing<br/>punishment for violation of rules and procedures – ‘penalty’ has been replaced<br/>with ‘fine’, greater discretionary power has been given to enforcement<br/>authorities to help promote investment, particularly from foreign entities.<br/>However, the amended law comes down heavily on companies that shortcircuit legal provisions to enable directors/relatives of major stakeholders to<br/>play with company assets. The statutory auditor is now under an obligation<br/>to report on directors taking loans from companies without timeline of<br/>repayment, replacing existing loans with fresh loans, proper utilization of<br/>funds raised through public issue or borrowings from banks and financial<br/>institutions or through preferential allotment or private placement. As if such<br/>provisions were not enough, the auditor is also required to critically assess the<br/>company management and report whether the company will be able to pay<br/>off its liabilities up to the expiry of six months from end of the financial year.<br/>I hope and pray the book in its revised form comes up to readers’<br/>expectations. As always, I assure them their comments and suggestions would<br/>be my precious treasure that would immensely help me cast the next edition.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note <br/>Brief Contents<br/><br/>1. Introductory <br/>2. Objects of Audit <br/>3. Classification or Types of Audit <br/>4. Internal Control, Internal Check and Internal Audit <br/>5. Audit Planning, Audit Program, and Working Papers <br/>6. Audit Evidence and Sampling <br/>7. Vouching – Audit of Cash Transactions <br/>8. Vouching – Audit of Trading Transactions <br/>9. Vouching of Impersonal Ledger <br/>10. Verification and Valuation of Assets and Liabilities <br/>11. Auditing in EDP Environment <br/>12. Company Audit – Appointment, Qualifications, and Removal of Auditors <br/>13. Company Audit – Rights and Duties of Auditors <br/>14. Company Audit – Audit of Share Capital, Share Transfer <br/>15 Top-Level Management of Company, and Their Remuneration <br/>16. Audit of Divisible Profits and Dividends <br/>17. Specialized Audits <br/>18. Special Features of Government Audit <br/>19. Audit Report <br/>20. Management Audit <br/>21. Liabilities of Auditors or Professional Accountants <br/>22. Cost Audit <br/>23. Tax Audit <br/>24. Investigations <br/>25. Professional Ethics and Regulation <br/>26. Auditing Statements and Standards on Auditing
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Classification of audit
9 (RLIN) 210605
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Internal control internal check and internal audit
9 (RLIN) 210606
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Audit planning audit program and working papers
9 (RLIN) 210607
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Verification and valuation of assets
9 (RLIN) 210608
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book
Call number prefix 657.45 PAGD
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     MBA St Aloysius Institute of Management & Information Technology St Aloysius Institute of Management & Information Technology Finance 03/20/2025   657.45 PAGD MBA15176 07/19/2025 05/22/2025 Book