Auditing ??? Principles and Practices is written to address the changing needs of the students pursuing B.Com. at University of Calcutta and other major universities of Eastern India. The book describes the modern tools and latest techniques practiced by auditors in the real world. The contents of the book have been well-organised, structured in pointers and lucidly explained with appropriate examples to make learning-with-ease. Every attempt has been made to impart exam-orientation and coverage of syllabus. With plethora of questions and summarised subject matter at the end of each chapter, the book intends to provide ample scope for practice and quick recalling. 1. More than 300 practice questions for adequate clarity of the concepts and ample scope for practice 2. Special focus on topics related to Verification, Vouching, Audit Sampling and Analytical Procedure, Internal Audit and Audit of Different Institutions as per the recent amendments 3. Topics discussed with reference to relevant provisions of The Companies Act 2013 and associated Rules (with up to date amendments), professional promulgation and newly issued Indian Accounting Standards 4. Solved April 2017 Question Paper of Calcutta University 5. Model questions with their respective answers, developed considering the question papers??? patterns