The book Auditing and Assurance [Bengali edition], is written to address the changing needs of 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. It lays special focus to incorporate recent changes and new implementations in the field of auditing, such as, introduction of Companies Act 2013, compulsory applications of Auditing and Assurance Standards and their convergence with international standards, changes in Income Tax Act, and many more. The contents of the book have been well-organised, structured in pointers and lucidly explained with appropriate examples to ensure learning-with-ease. Every attempt has been made to impart exam-orientation and coverage of syllabus. With plethora of questions and summarized subject matter at the end of each chapter, the book intends to provide ample scope for practice and quick recalling.
Points to Remember
1. Covers syllabi prescribed by Calcutta University and other major universities of eastern India
2. Covers 100% of the latest syllabus prescribed by Calcutta University and other major Universities of Eastern India
3. First-of-its-kind locally authored text book on Auditing and Assurance in Bengali
4. More than 300 practice questions to provide adequate clarity of the concepts and ample scope for practice
5. Special focus on topics related to Verification, Vouching, Analytic Procedure, Internal Audit and Company Audit as per the recent amendments
6. Topic 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
7. Model questions with their respective answers, developed based on the suggested pattern of the question paper
8. Simple and lucid explanation of the concepts unlike competing titles which presents the concepts in more professional manner by using technical jargons and Companies Act amendments