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Auditor’s Responsibility with respect to Reporting Fraud in India (Record no. 207699)

MARC details
000 -LEADER
fixed length control field 01959nam a2200181Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210218131529.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210206s2020 xx 000 0 und
040 ## - CATALOGING SOURCE
Transcribing agency .
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Tanya Minocha
245 #0 - TITLE STATEMENT
Title Auditor’s Responsibility with respect to Reporting Fraud in India
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bangalore
Name of publisher, distributor, etc. NLSIU
Date of publication, distribution, etc. 2020
300 ## - PHYSICAL DESCRIPTION
Extent 103p.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note INDEX<br/>1. Chapter 1<br/>a) Introduction;<br/>b) Aims and objectives;<br/>c) Hypothesis;<br/>d) Research questions;<br/>e) Statement of Problem ;<br/>f) Research Methodology ;<br/>g) Mode of Citation ;<br/>h) Limitation;<br/>2. Chapter 2;<br/>a) Features of Auditing ;<br/>b) Objectives of Auditing;<br/>c) Basic Auditing Principles;<br/>d) Types of Audit;<br/>3. Chapter 3;<br/>a) Powers of Auditors;<br/>b) Duties of Auditors;<br/>4. Chapter 4;<br/>a) Errors;<br/>b) Frauds;<br/>c) Events leading to increased risk of Frauds and Errors;<br/>d) Detection of Frauds and Errors;<br/>e) Role of Auditors in detection and reporting of fraud;<br/>f) Reasons for the inability of auditors in detection of frauds;<br/>g) Duties of Auditors in case of fraud;<br/>h) Limitations;<br/>i) Scams relating to Frauds;<br/>5. Chapter 5 – Companies (Auditor’s Report) Order 2020;<br/>a) Requirements of reporting under CARO 2020;<br/>b) Detailed Reporting ;<br/>6. Chapter 6 – Standards on Accounting<br/>a) SQC 1;<br/>b) SA 240;<br/>c) SA 230;<br/>d) SA 250;<br/>e) SA 260;<br/>f) SA 700;<br/>7. Chapter 7 – Liability of Auditors;<br/>a) Contractual Liability;<br/>b) Tortious Liability;<br/>c) Statutory Liability;<br/>d) Auditor’s Penalty;<br/>e) Director’s Liability;<br/>8. Chapter 8 – Companies (Amendment) Act, 2017;<br/>a) Auditor’s Appointment;<br/>b) Independent and prohibited Services;<br/>c) Rights for access of accounts of the Associate Company and Joint Venture;<br/>d) International Financial Control Reporting;<br/>9. Chapter 9 – Conclusion;<br/>10. Chapter 10 – Literature Review.<br/>
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Ms. Priya Misra - Guide
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href=" http://opac.nls.ac.in:8081/xmlui/handle/123456789/429"> http://opac.nls.ac.in:8081/xmlui/handle/123456789/429</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Dissertation
Source of classification or shelving scheme Dewey Decimal Classification
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        . .   06.02.2021   LLM844 06.02.2021 06.02.2021 Dissertation