Author: India. Comptroller and Auditor-GeneralPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 308
Book Description
An Introduction to Indian Government Accounts and Audit
Author: India. Comptroller and Auditor-GeneralPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 308
Book Description
Public Accounting and Auditing
Author: K. K. (Kanwal Kishore) BhardwajPublisher: Mittal Publications
ISBN: 9788170998525
Category : Finance, Public
Languages : en
Pages : 172
Book Description
An Introduction to Indian Government Accounts and Audit
Author: India. Comptroller and Auditor-GeneralPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 426
Book Description
An Introduction to Indian Government Accounts and Audit
Author: India. Auditor GeneralPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 308
Book Description
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
An Introduction to Indian Government Accounts ...
Author: L. E. PritchardPublisher:
ISBN:
Category : Finance
Languages : en
Pages : 92
Book Description
Auditing: Principles and Techniques
Author: BasuPublisher: Pearson Education India
ISBN: 9788177581782
Category : Auditing
Languages : en
Pages : 632
Book Description
AUDITING
Author: RAVINDER KUMARPublisher: PHI Learning Pvt. Ltd.
ISBN: 8120350987
Category : Business & Economics
Languages : en
Pages : 578
Book Description
This comprehensive, well-received and thoroughly updated text, now in its Third Edition, continues to provide an in-depth analysis of the basic concepts of Auditing emphasising the practical aspects of the course. The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. Besides, it deals with verification and valuation of assets and liabilities, company audit, cost audit, management audit, tax audit, bank audit as well as depreciation. The final chapters of the book give detailed description of business investigations, audit of special entities and auditing in EDP environment. Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit. The book is intended to serve as an indispensable text for undergraduate students of commerce as well as for CA and ICWA aspirants. New to this Edition • The Companies Act, 2013 (based on new company law). • Internal Audit chapter especially updated in the light of Section 138 of the Companies Act, 2013 and Rule 13 of the Companies (Accounts) Rules, 2014 notified by MCA. • Cost Audit chapter based on the latest Companies (Cost Records and Audit) Rules, 2014, issued by MCA.
An Introduction to Indian Government Audit ...
Author: Sir Mager Frederic GauntlettPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 206
Book Description
Implementing Accrual Accounting in the Public Sector
Author: Ms.Suzanne FlynnPublisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages : 59
Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.