Contents: Introduction to auditing -- Conducting an audit -- The Audit evidence -- The Internal control -- System based audit tests and sampling -- Auditing procedure - vouching of transactions -- Auditing procedures -- Verification and valuation of inventory -- Auditing a limited company -- The Auditor's report -- Audit of computer based accounts -- Investigations -- Non-company audits -- Company's divisible profits and dividend -- Government audits -- Internal auditing -- Cost audit under section 233B of the companies act, 1956 -- Audit of partnership accounts -- Professional pronouncements by institute of chartered accountants if India -- Liability of auditors -- Corporate governance and the auditor -- Current auditing developments -- Audit of non goernment organizations -- How to study auditing -- Annexures