Auditing is governed by professional standards, x��]͒�����Oѷ�v����*�'K+3���8�=8�0�_J�̐áD������� Prevention of… endstream endobj 504 0 obj <>stream The frauds could be detected by a thorough checking of the books and documents such as cash book, vouchers, invoices, wage sheets, etc. �[��4��K��?l�X�,�����3KRܵd�z�!���������*/��*���o�2AX-�r�Z%Tp�j����ViC|�`iB�'jiI���֍�N�8K�F�U�>A��Z '%�Sk�C��N ��^��[h$���ᆱΙO?����ѿ�/O]u���w�ꃐgg�ǭ�y����zS�����ꔴ!EO�Wd�9�Z�Ɵ�`�Y������=���X�>lt�Z���������E����X��ѐ�

R�U6v���9�&cse But in the case of latter such errors are classified as frauds as it leads to defrauding the proprietors. 2 0 obj �l� 6Z�P@1 ��ҭ���`�E�)2����Ӎ�����JlB�Z�v�@~�J4-��c9��7��ۑz��C�7c�E�{��TPnK�xE/χQZ�;\��n��L��*�Og:�LN�n��PI���m{5����>�4��`W&u�=���#�4*�4+�%��Y�v�ƓUN��p��;>O��|�����_��W��W��NHU�Tt�ܕ���f߇h�}7�i���+T�=��5�9N�8٤S��(@N��_3�q%�5s+�A\T �0�(-�����(������U��M~��$y

h��Ymo7�+�x��^�˷ � Kh$hV��N0'���R���j��ɴF�y�D]v�+�b�����D_T���`:T�r���7��� Audit: Definition, Objectives, Features, Origin, Limitations Auditing is a systematic examination of the books and records of a business or other organization, to ascertain or verify, and to report upon the facts regarding its financial operations and the results thereof. �mKW�:��X��D�Nd�"O ���nrsd�������a%��`7n�� /��8��I�2�;q�ui�[�`h�t�9��D�~(�޸��D��@�Ozs��G��\�L*$z)�P����⚡o-W��e~y!�'��D�ΘF���aDz-�C�����B�4����T��v It detects errors and frauds with suggestions for their prevention. \��p-��[����G.+4���il�`���8�z`l��q����.���莲�H������q��5{{������o�׮�ou�:�6��[�D�UC���8�=��/���x�~x����S�8�u�����3��ʌ���c$�&9��㍖��U�o�� Y�B�rn��R�9E���+�#Z���K��EK�%�f� n�N/0�ɲl������f�&$M� �;�.����fb+˻��0��0c�YW�|"X Auditing Definition: The term ‘audit’ means an unbiased examination of the financial statements, i.e. h�b```�9,�������(�q@������@�֧-_y�230��m�������v���a�a��UW��a_�������� �,� 2�a�30�+ �|@,`de�c�)�p��1O����fU�+

%PDF-1.5 Chhatrapati Shahu Ji Maharaj University (CSJMU) Kanpur BBA Notes, 501 Entrepreneurship & Small Business Management, 602 Strategic Management & Business Policy, BBAN202 Macro- Economic Analysis and Policy, BBAN204 Computer Applications in Manageemnt, BBAN501 Production and Materials Management, bban603 foundations of international business, BCOM101 Management Process & Organizational Behavior, BCOM202 Fundamentals of Financial Management, BCOM207 Business Ethics & Corporate Social Responsibility, BCOM313 Financial Markets and Institutions, BCOM315 Sales and Distribution Management, BCOM320 International Business Management, business communication notes for bba students, Dr. Ram Manohar Lohia Avadh University BBA Notes, KMBFM01 Investment Analysis & Portfolio Management, KMBHR02 Performance and Reward Management, KMBHR03 Employee Relations and Labor Laws, KMBMK02 Consumer Behavior & Marketing Communications, KMBOP01 Supply Chain & Logistics Management, NEGOTIATION & CONFLICT MANAGEMENT AKTU MBA NOTES, RMB401 Corporate Governance Values and Ethics AKTU, Rmbib04 trading blocs & foreign trade frame work, RMBMK05 Integrated Marketing Communication MBA NOTES, RMBOP04 World Class Manufacturing and Maintenance Management, scope of production and operation management, SECURITY ANALYSIS AND INVESTMENT MANAGEMENT, CCSU(B.COM) C-302 Auditing – Home | Management, CCSU(BBA) 605 Auditing – Home | Management, GGSIPU (BCOM204) Auditing – z����=OYHB�^����z-M����TZ��B[�1w� �� ��-�z��� �� ��v(.�1f:qȑZ���A�[t�5�w4`���S�L�3b\�J;�i�'X����zz�>K�Oന�2-=���o���̗φ�����u��qg��K�lS7���z��\_s��Kf'���x�����1c�jKM���` �2%N

%%EOF An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in … It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. Cost Audit Report Rules, 1996 5.

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