Contents
1.2 Origin of the Word ‘Audit’
1.5 Essential Features of Auditing
1.6 Why Is There a Need for an Audit?
1.8 Errors and Frauds in Accounting
1.9 Role of Auditors in Detecting Errors and Frauds
1.10 Relation between Book-keeping, Accountancy and Auditing
1.11 Basic Principles Governing an Audit
1.13 Scope and Procedures of Audit
1.14 Changes in the Concept of Auditing
1.15 Social Objectives of Audit
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