This Fundamental of Auditing app is about an overview of auditing in general. The term audit is derived from the Latin term ‘audire,’ which
means to hear. In early days an auditor used to listen to the accounts
read over by an accountant in order to check them.
This Fundamental of Auditing app contain basic resources,course syllabus,study materials for students,regulators, investors, business professionals,chartered accountants.It almost cover all important topics of financial account auditing which are given below :
1.1 Objectives
1.2 Introduction -an overview of auditing
1.3 Origin and evolution
1.4 Definition
1.5 Salient features
1.6 Scope of auditing
1.7 Principles of auditing
1.8 Objects of audit
1.9 Detection and prevention of fraud 1.2
1.10 Concept of " true and fair view"
1.11 Advantages of audit
1.12. Limitations of audit
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