π Auditing | 2nd Edition (2025)
βοΈ Authored by Dr. Aruna Jha & CA (Dr) Anuj Bhatia
π Aligned with NEP & UGCF | Designed for B.Com. & B.Com. (Hons.) Students
π An accessible, exam-ready guide to Auditing, this book blends academic rigour with simplified explanations, making it an ideal companion for students and educators alike.
β Key Features:
π Complete UGCF Syllabus Coverage β Structured to meet undergraduate course requirements, especially those of University of Delhi and other Indian universities.
π§ Conceptual Clarity β Lucid narrative style with tables, figures, and flowcharts for easier understanding.
π Practical Examples & Case References β Real-world examples & landmark legal cases show application of audit principles.
βοΈ Updated Legal & Regulatory Framework β Incorporates Companies Act, 2013, ICAI Standards on Auditing, and key statutory provisions.
π₯οΈ Covers Modern Audit Challenges β Includes auditing in a digital environment, use of CAATs, and Forensic Audits.
π Chapter-end Practice Questions β Reinforces learning and aids exam preparation.
π§Ύ Previous Year Exam Papers Included β Understand university exam patterns and practice effectively.
π Content Highlights:
Introduction to Auditing
Internal Control, Check & Audit Evidence
Audit Procedures, Sampling & Planning
Vouching & Verification
Audit of Inventory, Assets & Liabilities
Company Auditors (as per Companies Act, 2013)
Audit Reports β Qualified, Unqualified, etc.
National Financial Reporting Authority (NFRA)
Special Audits β Banks, Insurance & Forensic Audits
Auditing in a Computerised Environment (CAATs)
π Perfect For:
π©βπ B.Com. / B.Com. (Hons.) Students (UGCF/NEP-aligned)
π§βπΌ Aspiring Auditors & Finance Professionals
π¨βπ« Educators & Trainers in Auditing
π§Ύ An ideal blend of theory, law, and practiceβcrafted to build core auditing competencies with clarity and confidence.