Auditing and Assurance

ISBN-13: 9786204727936 / Angielski / Miękka / 64 str.

Manochithra P; Sathyapriya M

Opis

The audit is an intelligent and critical examination of the books of accounts of the business. Auditing is done by the independent person or body of persons qualified for the job with the help of statements, papers, information and comments received from the authorities so that the examiner can confirm the authenticity of financial accounts prepared for a fixed term and report that:The balance sheet exhibits an accurate and fair view of the state of affairs of concern; The profit and loss accounts reveal the right and balanced view of the profit and loss for the financial period; The accounts have been prepared in conformity with the law.Thus, it will be seen that the duty of an auditor is much more than a mere comparison of the balance sheet and accounts with the books.

O autorze

P, ManochithraProf. P. Manochithra (M. Com.CS CA., MBA., M.Phil., (PhD) Department of Corporate Secretaryship, Sri Ramakrishna College of Arts and Science, Coimbatore. Her service to the student community started in 2013, and its continuing till now. She is self-motivated and having a strong passion in teaching.