Auditing and Assurance

<p>Auditing and Assurance is a comprehensive textbook designed in alignment with the B.Com (Professional Accounting) syllabus with special emphasis on the Indian academic and professional context. The book provides a systematic treatment of both the fundamentals and advanced aspects of auditing enabling students to develop conceptual clarity as well as practical insight.<p><p>The content spans across the nature scope and objectives of auditing Auditing and Assurance Standards (AAS/SAs) audit evidence internal control and the audit of receipts payments purchases and sales. A separate focus has been given to Company Audit procedures statutory requirements and evolving responsibilities of auditors under the Companies Act 2013 and CARO 2020.<p><p>Each unit is structured with simplified explanations summary tables flowcharts case studies and model questions to aid both classroom learning and exam preparation. Real-life Indian business examples regulatory references and illustrations are integrated throughout the text to make learning relevant and practical.<p><p>By blending academic rigor with professional application the book serves as a reliable resource for students educators and budding professionals. It equips learners not only to excel in university examinations but also to build a strong foundation for careers in auditing accounting and corporate governance.<p>