📘 Auditing | 2nd Edition (2025)
✍️ Authored by Dr. Aruna Jha & CA (Dr) Anuj Bhatia
🎓 Aligned with NEP & UGCF | Designed for B.Com. & B.Com. (Hons.) Students

🔍 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.

✅ Key Features:

📚 Complete UGCF Syllabus Coverage – Structured to meet undergraduate course requirements, especially those of University of Delhi and other Indian universities.
🧠 Conceptual Clarity – Lucid narrative style with tables, figures, and flowcharts for easier understanding.
📖 Practical Examples & Case References – Real-world examples & landmark legal cases show application of audit principles.
⚖️ Updated Legal & Regulatory Framework – Incorporates Companies Act, 2013, ICAI Standards on Auditing, and key statutory provisions.
🖥️ Covers Modern Audit Challenges – Includes auditing in a digital environment, use of CAATs, and Forensic Audits.
📝 Chapter-end Practice Questions – Reinforces learning and aids exam preparation.
🧾 Previous Year Exam Papers Included – Understand university exam patterns and practice effectively.

📂 Content Highlights:

1. Introduction to Auditing

2. Internal Control, Check & Audit Evidence

3. Audit Procedures, Sampling & Planning

4. Vouching & Verification

5. Audit of Inventory, Assets & Liabilities

6. Company Auditors (as per Companies Act, 2013)

7. Audit Reports – Qualified, Unqualified, etc.

8. National Financial Reporting Authority (NFRA)

9. Special Audits – Banks, Insurance & Forensic Audits

10. Auditing in a Computerised Environment (CAATs)

📌 Perfect For:

• 👩‍🎓 B.Com. / B.Com. (Hons.) Students (UGCF/NEP-aligned)

• 🧑‍💼 Aspiring Auditors & Finance Professionals

• 👨‍🏫 Educators & Trainers in Auditing

🧾 An ideal blend of theory, law, and practice—crafted to build core auditing competencies with clarity and confidence.