Overview

The independent and systematic examination of books, accounts, documents statutory records and vouchers of an organization is known as auditing. It is done to ensure the fair representation of the financial statements and non-financial disclosures. It also ascertains that the accounts books are properly maintained by the organization. Auditing has become important in both public and corporate sectors. The process of auditing helps stakeholders in evaluating as well as improving the effectiveness of risk management. Financial audits are concerned with the validity and reliability of financial statements. Cost audit verifies the accuracy of cost accounts and records. This book elucidates the concepts and innovative models around prospective developments with respect to auditing. It includes some of the vital pieces of work being conducted across the world, on various topics related to this field. It will prove to be immensely beneficial to students and researchers of this field.

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9781632409379

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