000			01959nam a2200181Ia 4500
999			_c207699 _d207699
003			OSt
005			20210218131529.0
008			210206s2020 xx 000 0 und
040			_c.
100			_aTanya Minocha
245		0	_aAuditor’s Responsibility with respect to Reporting Fraud in India
260			_aBangalore _bNLSIU _c2020
300			_a103p.
505			_aINDEX 1. Chapter 1 a) Introduction; b) Aims and objectives; c) Hypothesis; d) Research questions; e) Statement of Problem ; f) Research Methodology ; g) Mode of Citation ; h) Limitation; 2. Chapter 2; a) Features of Auditing ; b) Objectives of Auditing; c) Basic Auditing Principles; d) Types of Audit; 3. Chapter 3; a) Powers of Auditors; b) Duties of Auditors; 4. Chapter 4; a) Errors; b) Frauds; c) Events leading to increased risk of Frauds and Errors; d) Detection of Frauds and Errors; e) Role of Auditors in detection and reporting of fraud; f) Reasons for the inability of auditors in detection of frauds; g) Duties of Auditors in case of fraud; h) Limitations; i) Scams relating to Frauds; 5. Chapter 5 – Companies (Auditor’s Report) Order 2020; a) Requirements of reporting under CARO 2020; b) Detailed Reporting ; 6. Chapter 6 – Standards on Accounting a) SQC 1; b) SA 240; c) SA 230; d) SA 250; e) SA 260; f) SA 700; 7. Chapter 7 – Liability of Auditors; a) Contractual Liability; b) Tortious Liability; c) Statutory Liability; d) Auditor’s Penalty; e) Director’s Liability; 8. Chapter 8 – Companies (Amendment) Act, 2017; a) Auditor’s Appointment; b) Independent and prohibited Services; c) Rights for access of accounts of the Associate Company and Joint Venture; d) International Financial Control Reporting; 9. Chapter 9 – Conclusion; 10. Chapter 10 – Literature Review.
700			_aMs. Priya Misra - Guide
856			_u http://opac.nls.ac.in:8081/xmlui/handle/123456789/429
942			_cDIS _2ddc