The subject Auditing is an important for management and cost. The text book 'Principles of Auditing' intended for the students of Commerce and Management disciplines. Although several books are available on the subject, what prompted the author to write this book is the very intension of presenting the concepts and principles of Auditing in a lucid style to enable the students to learn the subject easily. Therefore, this book has been written keeping in mind the problems faced by the students both U.G and P.G level. Techniques of Auditing has been elaborately discussed in a separate chapter....