• सम्पूर्ण पुस्तक को कम्पनी अधिनियम, 2013 तथा कम्पनी (संशोधन) अधिनियम, 2019 के आधार पर पूर्णतः संशोधित किया गया है।
• परीक्षा पद्धति को दृष्टिगत रखते हुए पुस्तक के अन्त में लगभग 500 वस्तुनिष्ठ प्रश्न उत्तर सहित सम्मिलित किए गए हैं।
• पुस्तक की अद्वितीय विशेषता यह है कि पुस्तक में नवीन पाठ्यक्रम के सभी शीर्षक को सम्मिलित किया गया है।
• पुस्तक की विषय-सामग्री को पुनः सरल बनाने का प्रयास किया गया है। साथ ही बी. काॅम. कक्षाओं हेतु निर्धारित पाठ्यक्रम के अनुरूप विषय-सामग्री में सुधार एवं वृद्धि कर दी गई है।

समकालीन अंकेक्षण Contemporary Audit Syllabus For B.Com. Semester IV of Lucknow University, Lucknow

Unit-I: Nature and Objectives of Auditing; Types of Audit, Auditing Techniques; Internal Control and Internal Check, Audit Programme, Routine checking, Test checking.

Unit-II: Audit Procedure, Vouching, Verification of Assets and Liabilities, Investigation, Divisible Profit and Dividend, Internal Audit.

Unit-III: Government Audit, Audit of Limited Companies, Company Auditor: Appointment, Remuneration, Powers, Duties and Liabilities, Audit report.

Unit-IV: Standards on Auditing, Audit of Special entities : Non Profit Organisations, Educational Institutions, Clubs, Cost Audit, Tax Audit and Management Audit.

समकालीन अंकेक्षण Contemporary Audit Book विषय-सूची 

1. 1.  अंकेक्षण की उत्पत्ति एवं विकास
   2. अंकेक्षण का अर्थ, परिभाषा, क्षेत्र एवं सीमाएं
   3.  अंकेक्षण के उद्देश्य एवं लाभ
   4.  अंकेक्षण के प्रकार एवं वर्गीकरण
   5.  अंकेक्षण सिद्धान्त, तकनीक, तैयारी एवं कार्यपद्धति
   6.  आन्तरिक नियन्त्रण एवं आन्तरिक निरीक्षण
   7.  प्रमाणन
   8.  सम्पत्तियों एवं दायित्वों का सत्यापन एवं मूल्यांकन
   9.  ह्रास एवं संचय
   10.  विभाज्य लाभ एवं लाभांश
   11.  अंकेक्षक की नियुक्ति, पारिश्रमिक, योग्यताएं, अधिकार और कर्तव्य
   12.  अंकेक्षक का दायित्व
   13.  अंकेक्षक की रिपोर्ट
   14.  अनुसन्धान
   15.  विभिन्न अंकेक्षण
   16.  कम्पनी अंकेक्षण
   17.  सहकारी अंकेक्षण
   18.  व्यावसायिक आचार-नीति एवं आचरण-संहिता
   19.  लागत अंकेक्षण
   20.  प्रबन्ध अंकेक्षण
   21.  कर अंकेक्षण
   22.  पूंजी और आय
   23.  अंकेक्षण में कम्प्यूटर का प्रयोग
   24.  अंकेक्षण मानक: राष्ट्रीय एवं अन्तर्राष्ट्रीय
   25.  भारत में अंकेक्षण-व्यवहार

The post समकालीन अंकेक्षण (Contemporary Audit) appeared first on Sahitya Bhawan Publications.

The following are some of the peculiarities of the Contemporary Audit book :

• Efforts have been made to make the subject-matter still more simple.
• The style of presentation has been made more interesting and grasping.
• The provisions of the Companies Act, 2013 and the Companies (Amendment) Act, 2019 have been incorporated in the book wherever necessary.
• A new chapter on ‘Standards on Auditing’ has been included in the book as per the new syllabus.
• A large number of Multiple Choice Questions with Answer have been included in the book which is a unique feature of this edition.
• The circulars and notifications issued by the Ministry of Corporate Affairs the Government of India have been utilized to make the book informative with the latest material.
• A chapter on Cost Audit has been thoroughly revised on the basis of the Companies Act, 2013 and Companies (Cost Records & Rules), 2014.
• Chapters on Tax Audit has been thoroughly revised and updated on the basis of the latest amendments made in the Income Tax Act, 1961.

Contemporary Audit Syllabus For B.Com. Semester IV of Lucknow University, Lucknow

Unit-I: Nature and Objectives of Auditing; Types of Audit, Auditing Techniques; Internal Control and Internal Check, Audit Programme, Routine checking, Test checking.

Unit-II: Audit Procedure, Vouching, Verification of Assets and Liabilities, Investigation, Divisible Profit and Dividend, Internal Audit.

Unit-III: Government Audit, Audit of Limited Companies, Company Auditor: Appointment, Remuneration, Powers, Duties and Liabilities, Audit report.

Unit-IV: Standards on Auditing, Audit of Special entities : Non Profit Organisations, Educational Institutions, Clubs, Cost Audit, Tax Audit and Management Audit.

Contemporary Audit Book Contents

1. Introduction
2. Preparation before and Procedure of Audit
3. Internal Control and Internal Check
4. Vouching
5. Vouching of Impersonal Ledger
6. Verification of Assets and Liabilities
7. Appointment, Remuneration, Rights and Duties of an Auditor
8. Company Audit
9. Auditor’s Report
10. Divisible Profits and Dividend
11. Liabilities of an Auditor
12. Investigation
13. Different Audits
14. Cost Audit
15. Management Audit
16. Tax Audit
17. Depreciation and Reserves
18. Capital and Revenue
19. Professional Ethics for The Accountancy Profession
20. Standards on Auditing

• Objective Questions

The post Contemporary Audit appeared first on Sahitya Bhawan Publications.