| dc.description.abstract | This book 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. It lays special focus to incorporate recent changes and new implementations in the field of auditing, such as introduction of The Companies Act 2013, compulsory application of Auditing and Assurance Standards and their convergence with international standards, changes in Income Tax Acts and many more. 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. | |
