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📘 Title Name: Fundamentals of Auditing
✍️ Author: S. K. Basu
📦 Quality: Offset Yellow Paper


🔹 Introduction:

Fundamentals of Auditing by S. K. Basu is a foundational textbook designed to provide a clear and systematic understanding of auditing principles and practices. The book explains both theoretical concepts and practical applications of auditing in a simple, exam-oriented manner, making it especially useful for commerce, accounting, and business studies students.


🔑 Key Points:

  • Explains basic concepts, objectives, and importance of auditing in organizations.

  • Covers types of audit, audit planning, internal control, and audit procedures.

  • Focuses on the duties, rights, and responsibilities of auditors.

  • Written in an easy-to-understand style suitable for beginners in auditing.

  • Ideal for B.Com, M.Com, CA, ACCA, and other accounting-related examinations.


🧾 Conclusion:

S. K. Basu’s Fundamentals of Auditing is an essential guide for students and professionals seeking strong conceptual clarity in auditing. With its structured approach and exam-friendly content, the book remains a reliable resource for understanding auditing standards and practices.

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