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Auditing: Principles and Techniques by S. K. Basu

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Chapter 15

New Areas of Auditing

CHAPTER OUTLINE
15.1 INTRODUCTION

Auditing in its modern form has adopted a multidimensional approach. At present, the scope of auditing is not restricted to only financial audit under the Companies Act. The purpose of auditing has been extended to cost accounts, managerial policies, operational efficiencies, system applications, social implications of business organisations and environmental aspects too. Even non-business ...

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