Page 20 - DCOM204_AUDITING_THEORY

Auditing Theory

Notes Answers: Self Assessment

1. Indian Companies Act, 1913
2. Institute of Chartered Accountants of India
3. an independent body
4. Books of a accounts; records of a business

5. Correspondence audits; office audits; field audits
6. preparation of accounts
7. prior existence of accounts
8. financial statement

9. Secondary
10. Errors of principle
11. Third party audit
12. Subsidiary or Secondary

13. Social
14. Compliance audit

1.12 Further Readings

Books David Coderre, Internal Audit: Efficiency through Automation, John Wiley & Sons,
2009.
Emile Woolf, Moira Hindson, Audit and Accountancy Pitfalls: A Casebook for Practising
Accountants, Lawyers and Insurers, John Wiley & Sons, 2011.

Iain Gray, Stuart Manson, The Audit Process: Principles, Practice and Cases, Cengage
Learning EMEA, 2007.
Jeanette Franzel, Single Audit: Opportunities exist to improve the Single Audit Process
and Oversight, DIANE Publishing, 2009.
Susan Switzer, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven
Reporting, John Wiley & Sons, 2007.

Online links www.asiatradehub.com/india/tr9.asp
www.auditservices.com/aevidence.html
www.investopedia.com/terms/a/auditing-evidence.asp#ixzz1x6PIvbTg

www.informationbible.com/article-auditing-in-depth-111904.html
www.cag.gov.in/html/rti.htm

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