Author: CA Pankaj Garg
Publisher: Taxmann Publications Private Limited
ISBN: 935778036X
Category : Education
Languages : en
Pages : 18
Book Description
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims to make a systematic representation of the subject matter so that the students do not have to consciously mug up provisions. The Present Publication is the 12th Edition & amended up to 30th April 2023 for CA-Final | Nov. 2023 exam. This book is authored by Pankaj Garg, with the following noteworthy features: • [Simple & Concise Language] for easy understanding • [Tabular & Pictorial Presentation] of the subject matter • Coverage of this book includes: o Past Exam Questions at the end of every topic/chapter till the May 2023 Exam o Questions from RTPs and MTPs of ICAI • [Question for Every Topic] for easy understanding • [760+ Questions & Case Studies with Hints] are provided for self-practice. o Detailed answers are provided in the 12th Edition of Taxmann's Cracker for Advanced Auditing & Professional Ethics for CA-Final | New Syllabus • [Chapter-wise Marks Distribution] which includes a summary of attempt-wise questions asked in the exams to identify the examination weightage of the chapters • [Most Updated & Amended] This book is updated & amended as per the following: o Standards on Auditing o Code of Ethics o Company Law o Taxation Laws o SEBI (LODR) Regulations o Peer Review • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors' experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book This book is presented as per the New Scheme of Education and Training, where the entire syllabus has been divided into Six Modules: • Module I – Auditing Concepts and Engagement Standards o Quality Control and Engagement Standards o Audit Planning, Strategy and Execution o Risk Assessment and Internal Control o Audit in an Automated Environment • Module II – Professional Ethics o Professional Ethics (Chartered Accountants Act, 1949) • Module III – Company Audit o Company Audit o Audit Reports o CARO, 2020 o Audit of Consolidated Financial Statements o Audit of Dividends o Audit Committee & Corporate Governance o Liabilities of Auditor • Module IV – Different Types of Audit o Internal Audit o Management and Operational Audit o Audit under Fiscal Laws o Due Diligence, Investigation and Forensic Audit o Peer Review and Quality Review • Module V – Audit of Different Entities o Audit of Banks o Audit of Non-Banking Financial Companies o Audit of Insurance Companies o Audit of Public Sector Undertakings • Module VI – Questions on Ind-AS and Schedule III o Questions on Ind-AS o Questions on Schedule III
Taxmann's Advanced Auditing & Professional Ethics (Paper 3 | Audit) – Most updated & amended study material in simple/concise language & tabular format | CA Final | Nov. 2023 Exam
Author: CA Pankaj Garg
Publisher: Taxmann Publications Private Limited
ISBN: 935778036X
Category : Education
Languages : en
Pages : 18
Book Description
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims to make a systematic representation of the subject matter so that the students do not have to consciously mug up provisions. The Present Publication is the 12th Edition & amended up to 30th April 2023 for CA-Final | Nov. 2023 exam. This book is authored by Pankaj Garg, with the following noteworthy features: • [Simple & Concise Language] for easy understanding • [Tabular & Pictorial Presentation] of the subject matter • Coverage of this book includes: o Past Exam Questions at the end of every topic/chapter till the May 2023 Exam o Questions from RTPs and MTPs of ICAI • [Question for Every Topic] for easy understanding • [760+ Questions & Case Studies with Hints] are provided for self-practice. o Detailed answers are provided in the 12th Edition of Taxmann's Cracker for Advanced Auditing & Professional Ethics for CA-Final | New Syllabus • [Chapter-wise Marks Distribution] which includes a summary of attempt-wise questions asked in the exams to identify the examination weightage of the chapters • [Most Updated & Amended] This book is updated & amended as per the following: o Standards on Auditing o Code of Ethics o Company Law o Taxation Laws o SEBI (LODR) Regulations o Peer Review • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors' experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book This book is presented as per the New Scheme of Education and Training, where the entire syllabus has been divided into Six Modules: • Module I – Auditing Concepts and Engagement Standards o Quality Control and Engagement Standards o Audit Planning, Strategy and Execution o Risk Assessment and Internal Control o Audit in an Automated Environment • Module II – Professional Ethics o Professional Ethics (Chartered Accountants Act, 1949) • Module III – Company Audit o Company Audit o Audit Reports o CARO, 2020 o Audit of Consolidated Financial Statements o Audit of Dividends o Audit Committee & Corporate Governance o Liabilities of Auditor • Module IV – Different Types of Audit o Internal Audit o Management and Operational Audit o Audit under Fiscal Laws o Due Diligence, Investigation and Forensic Audit o Peer Review and Quality Review • Module V – Audit of Different Entities o Audit of Banks o Audit of Non-Banking Financial Companies o Audit of Insurance Companies o Audit of Public Sector Undertakings • Module VI – Questions on Ind-AS and Schedule III o Questions on Ind-AS o Questions on Schedule III
Publisher: Taxmann Publications Private Limited
ISBN: 935778036X
Category : Education
Languages : en
Pages : 18
Book Description
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims to make a systematic representation of the subject matter so that the students do not have to consciously mug up provisions. The Present Publication is the 12th Edition & amended up to 30th April 2023 for CA-Final | Nov. 2023 exam. This book is authored by Pankaj Garg, with the following noteworthy features: • [Simple & Concise Language] for easy understanding • [Tabular & Pictorial Presentation] of the subject matter • Coverage of this book includes: o Past Exam Questions at the end of every topic/chapter till the May 2023 Exam o Questions from RTPs and MTPs of ICAI • [Question for Every Topic] for easy understanding • [760+ Questions & Case Studies with Hints] are provided for self-practice. o Detailed answers are provided in the 12th Edition of Taxmann's Cracker for Advanced Auditing & Professional Ethics for CA-Final | New Syllabus • [Chapter-wise Marks Distribution] which includes a summary of attempt-wise questions asked in the exams to identify the examination weightage of the chapters • [Most Updated & Amended] This book is updated & amended as per the following: o Standards on Auditing o Code of Ethics o Company Law o Taxation Laws o SEBI (LODR) Regulations o Peer Review • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors' experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book This book is presented as per the New Scheme of Education and Training, where the entire syllabus has been divided into Six Modules: • Module I – Auditing Concepts and Engagement Standards o Quality Control and Engagement Standards o Audit Planning, Strategy and Execution o Risk Assessment and Internal Control o Audit in an Automated Environment • Module II – Professional Ethics o Professional Ethics (Chartered Accountants Act, 1949) • Module III – Company Audit o Company Audit o Audit Reports o CARO, 2020 o Audit of Consolidated Financial Statements o Audit of Dividends o Audit Committee & Corporate Governance o Liabilities of Auditor • Module IV – Different Types of Audit o Internal Audit o Management and Operational Audit o Audit under Fiscal Laws o Due Diligence, Investigation and Forensic Audit o Peer Review and Quality Review • Module V – Audit of Different Entities o Audit of Banks o Audit of Non-Banking Financial Companies o Audit of Insurance Companies o Audit of Public Sector Undertakings • Module VI – Questions on Ind-AS and Schedule III o Questions on Ind-AS o Questions on Schedule III
Taxmann's Advanced Auditing Assurance & Professional Ethics (Paper 3 | Audit) – Most updated study material in simple language & tabular format | CA Final | New Syllabus | May/Nov. 2024 Exams
Author: CA Pankaj Garg
Publisher: Taxmann Publications Private Limited
ISBN: 9357783164
Category : Education
Languages : en
Pages : 20
Book Description
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims to make a systematic representation of the subject matter so that the students do not have to consciously mug up provisions. The Present Publication is the 13th Edition & amended up to 31st July 2023 for CA-Final | New Syllabus | May/Nov. 2024 exams. This book is authored by Pankaj Garg, with the following noteworthy features: • [Simple & Concise Language] for easy understanding • [Tabular Presentation] of the subject matter • Coverage of this book includes: o All-Relevant Concepts are aligned with the Study Material of ICAI o Illustrations along with Hints are provided for a better understanding of the concepts • [Most Updated & Amended] This book is updated & amended as per the following: o Code of Ethics o Quality Control and Engagement Standards o Company Law o Others • [Student-Oriented Book] The author has developed this book keeping in mind the following factors: o Interaction of the author with the students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors' experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book This book is presented as per the New Scheme of Education and Training, where the entire syllabus has been divided into 19 Chapters, which are given below • Quality Control (QC) • General Auditing Principles & Auditor Responsibilities • Audit Planning, Strategy and Execution • Materiality, Risk Assessment and Internal Control • Audit Evidence • Completion and Review • Reporting • Specialised Areas • Audit-Related Services • Review of Financial Information • Prospective Financial Information and Other Assurance Services • Digital Auditing and Assurance • Group Audits • Audit of Banks • Audit of Non-Banking Financial Companies • Audit of Public Sector Undertakings • Internal Audit • Due Diligence, Investigation & Forensic Accounting • SDG and ESG Assurance • Professional Ethics and Liabilities of Auditors
Publisher: Taxmann Publications Private Limited
ISBN: 9357783164
Category : Education
Languages : en
Pages : 20
Book Description
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. This book aims to make a systematic representation of the subject matter so that the students do not have to consciously mug up provisions. The Present Publication is the 13th Edition & amended up to 31st July 2023 for CA-Final | New Syllabus | May/Nov. 2024 exams. This book is authored by Pankaj Garg, with the following noteworthy features: • [Simple & Concise Language] for easy understanding • [Tabular Presentation] of the subject matter • Coverage of this book includes: o All-Relevant Concepts are aligned with the Study Material of ICAI o Illustrations along with Hints are provided for a better understanding of the concepts • [Most Updated & Amended] This book is updated & amended as per the following: o Code of Ethics o Quality Control and Engagement Standards o Company Law o Others • [Student-Oriented Book] The author has developed this book keeping in mind the following factors: o Interaction of the author with the students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors' experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book This book is presented as per the New Scheme of Education and Training, where the entire syllabus has been divided into 19 Chapters, which are given below • Quality Control (QC) • General Auditing Principles & Auditor Responsibilities • Audit Planning, Strategy and Execution • Materiality, Risk Assessment and Internal Control • Audit Evidence • Completion and Review • Reporting • Specialised Areas • Audit-Related Services • Review of Financial Information • Prospective Financial Information and Other Assurance Services • Digital Auditing and Assurance • Group Audits • Audit of Banks • Audit of Non-Banking Financial Companies • Audit of Public Sector Undertakings • Internal Audit • Due Diligence, Investigation & Forensic Accounting • SDG and ESG Assurance • Professional Ethics and Liabilities of Auditors
Governance and Sustainability
Author: David Crowther
Publisher: Emerald Group Publishing
ISBN: 1800431511
Category : Business & Economics
Languages : en
Pages : 288
Book Description
An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.
Publisher: Emerald Group Publishing
ISBN: 1800431511
Category : Business & Economics
Languages : en
Pages : 288
Book Description
An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.
Decisions
Author: Pankaj Garg
Publisher: Notion Press
ISBN: 1647607418
Category : Self-Help
Languages : en
Pages : 129
Book Description
“We make decisions, but decisions make our life.” All of us need to make decisions that may be major or minor. One good decision can work wonders and dramatically change our lives forever. Similarly, one bad decision can prove disastrous and make life horrible. So ultimately, our life is a sum total of the decisions we make. This highlights the fact that decision making is the most important thing we do throughout our lives. If the decision making process is so vital, then shouldn’t an all-out effort be made to improve this process? Surprisingly and unfortunately, most of us never try to do so! There must be ways and methods to improve the process of decision making. There must be a way to standardize the process of decision making so that the chances of error are minimized. Can we learn this art and teach it to our children? There is very little literature available on this topic. Decisions is a book that is all about mastering the art of decision making by understanding and standardizing its concepts.
Publisher: Notion Press
ISBN: 1647607418
Category : Self-Help
Languages : en
Pages : 129
Book Description
“We make decisions, but decisions make our life.” All of us need to make decisions that may be major or minor. One good decision can work wonders and dramatically change our lives forever. Similarly, one bad decision can prove disastrous and make life horrible. So ultimately, our life is a sum total of the decisions we make. This highlights the fact that decision making is the most important thing we do throughout our lives. If the decision making process is so vital, then shouldn’t an all-out effort be made to improve this process? Surprisingly and unfortunately, most of us never try to do so! There must be ways and methods to improve the process of decision making. There must be a way to standardize the process of decision making so that the chances of error are minimized. Can we learn this art and teach it to our children? There is very little literature available on this topic. Decisions is a book that is all about mastering the art of decision making by understanding and standardizing its concepts.
Creating Technology-Driven Entrepreneurship
Author: Giuseppina Passiante
Publisher: Springer
ISBN: 1137591560
Category : Business & Economics
Languages : en
Pages : 327
Book Description
This book proposes a comprehensive analysis of the existing schools of thought on technology-driven entrepreneurship to point out the process-based nature of this phenomenon. It explores whether entrepreneurship can be learned and examines the main processes that help influence entrepreneurial mind-sets. In the current economic landscape, technology-driven entrepreneurship is the driving force behind national economies and entrepreneurial societies. It is the engine of innovation, job creation, productivity and economic growth, bringing benefits both at the level of the individual and of the society and promoting sustainable smart growth and development. This book provides a comprehensive view of “how” entrepreneurs and future entrepreneurs learn and develop their business ventures in a wider environment. Moreover, it discusses issues concerning setting up the suitable entrepreneurial environments, processes, values and policies to encourage and foster individual entrepreneurial aptitudes. It also explores practices for developing technology-driven entrepreneurship in a European context as well as in emerging regions.
Publisher: Springer
ISBN: 1137591560
Category : Business & Economics
Languages : en
Pages : 327
Book Description
This book proposes a comprehensive analysis of the existing schools of thought on technology-driven entrepreneurship to point out the process-based nature of this phenomenon. It explores whether entrepreneurship can be learned and examines the main processes that help influence entrepreneurial mind-sets. In the current economic landscape, technology-driven entrepreneurship is the driving force behind national economies and entrepreneurial societies. It is the engine of innovation, job creation, productivity and economic growth, bringing benefits both at the level of the individual and of the society and promoting sustainable smart growth and development. This book provides a comprehensive view of “how” entrepreneurs and future entrepreneurs learn and develop their business ventures in a wider environment. Moreover, it discusses issues concerning setting up the suitable entrepreneurial environments, processes, values and policies to encourage and foster individual entrepreneurial aptitudes. It also explores practices for developing technology-driven entrepreneurship in a European context as well as in emerging regions.
Organisations and the Business Environment
Author: Tom Craig
Publisher: Routledge
ISBN: 1136375198
Category : Business & Economics
Languages : en
Pages : 696
Book Description
This new edition of Organisations and the Business Environment provides a completely revised, extended and updated edition of the original successful text. It provides contemporary and comprehensive coverage of the subject matter which is highly relevant to business and management students at undergraduate, postgraduate and professional levels. The text is written in a clear and concise style, illustrated with topical examples and data. Organisations and the Business Environment (second edition) comprises four sections: * Business Organisations ¡V discusses the evolution of organisational and managerial theories and concepts with particular emphasis on their relevance in the 21st century. The different types of organisations and their missions, visions, goals and objectives are examined. * The External Business Macro-Environment ¡V describes and considers the political, economic, socio-cultural, technological, ecological and legal influences on organisations, utilizing the PESTEL framework of analysis. This section includes a review of the internationalization of businesses and examines the role of GATT and the WTO, single markets and trading blocs. * The External Business Micro-Environment ¡V provides a review of the market system and the nature of supply and demand. Market structures are examined in the light of monopolistic regimes and working for competitive advantage. The impact of government intervention is explored via regulatory bodies, privatization, and nationalization programmes. * Business Management ¡V explores the major aspects of contemporary business organisations, including corporate governance and business ethics. In particular, this section tackles the areas of structure, culture, change, quality management and the principal functions of organisations. This textbook is a user-friendly resource with end of chapter questions, activities and assignments to consolidate learning. Its strong emphasis on topical examples enables students to understand how theory is applied in business contexts, including, GlaxoSmithKline, BT, Scottish and Newcastle, Hanson plc and a number of not-for-profit organisations. There is additional Tutor Resource material, including presentation slides, data charts, chapter summaries, questions and answers. "An excellent book...good use of learning objectives, questions and potential assignments." Paul Blakely, Lecturer, University College of Warrington.
Publisher: Routledge
ISBN: 1136375198
Category : Business & Economics
Languages : en
Pages : 696
Book Description
This new edition of Organisations and the Business Environment provides a completely revised, extended and updated edition of the original successful text. It provides contemporary and comprehensive coverage of the subject matter which is highly relevant to business and management students at undergraduate, postgraduate and professional levels. The text is written in a clear and concise style, illustrated with topical examples and data. Organisations and the Business Environment (second edition) comprises four sections: * Business Organisations ¡V discusses the evolution of organisational and managerial theories and concepts with particular emphasis on their relevance in the 21st century. The different types of organisations and their missions, visions, goals and objectives are examined. * The External Business Macro-Environment ¡V describes and considers the political, economic, socio-cultural, technological, ecological and legal influences on organisations, utilizing the PESTEL framework of analysis. This section includes a review of the internationalization of businesses and examines the role of GATT and the WTO, single markets and trading blocs. * The External Business Micro-Environment ¡V provides a review of the market system and the nature of supply and demand. Market structures are examined in the light of monopolistic regimes and working for competitive advantage. The impact of government intervention is explored via regulatory bodies, privatization, and nationalization programmes. * Business Management ¡V explores the major aspects of contemporary business organisations, including corporate governance and business ethics. In particular, this section tackles the areas of structure, culture, change, quality management and the principal functions of organisations. This textbook is a user-friendly resource with end of chapter questions, activities and assignments to consolidate learning. Its strong emphasis on topical examples enables students to understand how theory is applied in business contexts, including, GlaxoSmithKline, BT, Scottish and Newcastle, Hanson plc and a number of not-for-profit organisations. There is additional Tutor Resource material, including presentation slides, data charts, chapter summaries, questions and answers. "An excellent book...good use of learning objectives, questions and potential assignments." Paul Blakely, Lecturer, University College of Warrington.
Students Guide To Accounting Standards (ca Final)
Author: D. S. Rawat
Publisher:
ISBN: 9788171945603
Category :
Languages : en
Pages : 688
Book Description
Disclosure Of Accounting Policies Valuation Of Inventories Cash Flow Statement Contingencies And Events Occurring After The Balance Sheet Date Net Profit Or Loss For The Period, Prior Period Items And Change In Accounting Policies Depreciation Accounting Construction Contracts (Revised) Revenue Recognition Accounting For Fixed Assets Effects Of Changes In Foreign Exchange Rates Accounting For Government Grants Accounting For Investments Accounting For Amalgamation Employee Benefits Borrowing Costs Segment Reporting Related Party Disclosure Accounting For Leases Earnings Per Share Consolidated Financial Statements Accounting For Taxes On Income Accounting For Investments In Associates In Consolidated Financial Statements Discontinuing Operations Interim Financial Reporting Intangible Assets Financial Reporting Of Interests In Joint Venture Impairment Of Assets Provisions, Contingent Liabilities And Contingent Assets Financial Instruments : Recognition And Measurement Financial Instruments : Presentation Financial Instruments : Disclosures Global Accounting - Harmonization & Standardization (Indian Gaap, Ias And Us Gaap)
Publisher:
ISBN: 9788171945603
Category :
Languages : en
Pages : 688
Book Description
Disclosure Of Accounting Policies Valuation Of Inventories Cash Flow Statement Contingencies And Events Occurring After The Balance Sheet Date Net Profit Or Loss For The Period, Prior Period Items And Change In Accounting Policies Depreciation Accounting Construction Contracts (Revised) Revenue Recognition Accounting For Fixed Assets Effects Of Changes In Foreign Exchange Rates Accounting For Government Grants Accounting For Investments Accounting For Amalgamation Employee Benefits Borrowing Costs Segment Reporting Related Party Disclosure Accounting For Leases Earnings Per Share Consolidated Financial Statements Accounting For Taxes On Income Accounting For Investments In Associates In Consolidated Financial Statements Discontinuing Operations Interim Financial Reporting Intangible Assets Financial Reporting Of Interests In Joint Venture Impairment Of Assets Provisions, Contingent Liabilities And Contingent Assets Financial Instruments : Recognition And Measurement Financial Instruments : Presentation Financial Instruments : Disclosures Global Accounting - Harmonization & Standardization (Indian Gaap, Ias And Us Gaap)
Orderly and Effective Insolvency Procedures
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 9781557758200
Category : Business & Economics
Languages : en
Pages : 108
Book Description
Written by IMF's Legal Department, this book outlines the key issues involved in designing and implementing orderly and effective insolvency procedures, which play a critical role in fostering growth and competitiveness and may also assist in the prevention and resolution of financial crises. The book draws on lessons learned from firsthand experience by some of the IMF's 182 member countries. It includes an analysis of the major policy choices that countries need to address when designing an insolvency system, a discussion of the advantages and disadvantages of these choices, and a number of specific recommendations.
Publisher: International Monetary Fund
ISBN: 9781557758200
Category : Business & Economics
Languages : en
Pages : 108
Book Description
Written by IMF's Legal Department, this book outlines the key issues involved in designing and implementing orderly and effective insolvency procedures, which play a critical role in fostering growth and competitiveness and may also assist in the prevention and resolution of financial crises. The book draws on lessons learned from firsthand experience by some of the IMF's 182 member countries. It includes an analysis of the major policy choices that countries need to address when designing an insolvency system, a discussion of the advantages and disadvantages of these choices, and a number of specific recommendations.
Statements on Auditing
Author: Institute of Chartered Accountants in England and Wales
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 162
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 162
Book Description
Governance and Auditing
Author: Peter Moizer
Publisher: Edward Elgar Publishing
ISBN: 9781843768302
Category : Audit
Languages : en
Pages : 0
Book Description
This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the 'must read' articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise challenges in the years ahead. 25 articles, dating from 1971 to 2003
Publisher: Edward Elgar Publishing
ISBN: 9781843768302
Category : Audit
Languages : en
Pages : 0
Book Description
This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the 'must read' articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise challenges in the years ahead. 25 articles, dating from 1971 to 2003