This book presents a broad introduction to the field of Auditing and Corporate Governance in a realistic and practical manner, while offering the largest and most diverse collection of issues on the company or organization.
This book is divided into two parts:
The material presented in this book revolves around the following themes: Audit Planning, Audit Process, Audit Report, Auditing Standard, Whistle Blowing, Business Ethics and Corporate Social Responsibility, etc.
- First part covers “Auditing” which consists of 13 chapters that expresses the detailed concepts of auditing in a concise and clear manner.
- Second part covers “Corporate Governance” which consists of 11 chapters that expresses the detailed concepts of corporate governance in simple and lucid manner.
Part I – Auditing
Part II – Corporate Governance
- Meaning, Definitions and Scope of Auditing
- Basic Principles and Techniques of Auditing
- Types of Audit
- Audit Planning, Programme and Procedure
- Internal Check, Internal Control and Internal Audit
- Verification of Assets and Liabilities
- Company Auditor
- Audit Report
- Liabilities of Auditors
- Special Areas of Audit
- Introduction to Electronic Data Processing Auditing
- Standards on Auditing
- Conceptual Framework for Corporate Governance
- Board Committees and their Functions
- Credit Rating Agencies
- Insider Trading and Whistle Blowing
- Major Corporate Governance Failures and International Codes or Standards
- Corporate Governance Initiative and Reforms
- Clause 49 of Listing Agreement
- Conceptual Framework for Business Ethics
- Corporate Social Responsibility
- Corporate Social Responsibility (CSR) Models and Drivers
- Regulatory Framework and Guidance for Corporate Social Responsibility (CSR)
1st Edition 2021