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............................................................................................................................. Contents 1. Introduction to Auditing 2. Fraud and Error 3. Audit Evidence 4. Preparation for an Audit 5. Internal Controls 6. Audit in CIS Environment 7. Vouching 8. Verification of Asets and Liabilities 9. Audit of Share Capital and Shae Transfer 10. Audit of Debentures and Dividends 11. Capital Revenue Expenditure 12. Presentation of Financial Statements 13. Audit of Limited Company: The Company Auditor 14. Power and Duties of Auditors 15. Miscellaneous matters in Company Audit 16. Government Audit 17. Special Audit 18. Standards on Auditing 19. Practical Problems Previous Examination Question Papers ............................................................................................................................. Author Details Vinod Kumar Agarwal, M.Com., F.C.A., C.P.A., A Chartered Accountant devoted to the cause of C. A. Students. He was a merit holder in all the three levels of exams conducted by ICAI (2nd, 4" and 24" Rank in C AFoundation, CA Intermediate and CA Final respectively). He also has aunique distinction of scoring 99 marks in Accountancy in CA Foundation. He completed his graduation in 1998, with distinction from Brihan Maharashtra College of Commerce, Pune. In 2000, he completed his M.Com. from Pune University with first class. In 2007, he passed Certified Public Accountant (CPA) Examination, USA with 90.25%. He had also appeared for U.P.S.C., examination and twice got the interview call but could not make into final selection list. However, the experience and knowledge gained while preparing for UPSC helped him to broaden his outlook and proved very useful for teaching CA students. He has also passed Diploma in Business Finance conducted by ICFAI, Hyderabad. In 2006, he passed Derivative Module conducted by National Stock Exchange with 81.25%. .............................................................................................................................
