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📘 Title Name: Auditing Principles and Techniques
✍️ Author: S. K. Basu
📦 Quality: White Paper (Pakistan Print)


🔹 Introduction:

Auditing Principles and Techniques by S. K. Basu is a foundational textbook that explains the concepts, standards, and practical procedures of auditing in a clear and systematic manner. Widely used by commerce, accounting, and business students, the book bridges theory with real-world auditing practices, making it a reliable resource for academic study and professional exam preparation.


🔑 Key Points:

  • Explains fundamental auditing concepts, objectives, and ethical responsibilities of auditors.

  • Covers audit planning, internal control systems, and audit evidence in detail.

  • Discusses vouching, verification, and valuation of assets and liabilities.

  • Provides practical insight into company audits, errors, and fraud detection.

  • Suitable for B.Com, M.Com, CA, ACCA, and other accounting-related programs.


🧾 Conclusion:

S. K. Basu’s Auditing Principles and Techniques remains a trusted guide for students and professionals seeking a strong understanding of auditing theory and practice. Its structured approach and practical focus make it an essential textbook for mastering modern auditing principles.

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