An excellent book for commerce students appearing in competitive, professional and other examinations.

1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme (Audit Note-Book and working Papers, Evidence and Test Checking), 5. Internal Control, Check and Audit, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities, 9. Depreciation, Provisions and Reserves, 10. Capital and Revenue Expenditure, 11. Company Auditor (Appointment, Rights, Duties and Liabilities), 12. Divisible Profits and Dividends, 13. Audit of the Company or Company Audit, 14 . Audit of Specialised Institutions, 15. Audit of Non-Profit Companies, 16. Auditor’s Report or Audit Report, 17. Investigations, 18. Recent Trends in Auditing, 19. Cost Audit, 20 . Management Audit, 21. Tax Audit, 22. Standards on Auditing, 23. Use of Computers in Audit, 24. Some Leading Cases.