Auditing: Principles And Practices

BVEJUJOH Qsjodjqmft!boe!Qsbdujdft ABOUT THE AUTHORS Ashish Kumar Sana is presently Professor in the Department of Commerce, University of Calcutta. He was awarded Ph.D. degree in 2009 by the University of Calcutta. Prof. Sana has more than 15 years of experience in teaching undergraduate and post-graduate courses in Commerce. In addition to his academic experience, he has over 5 years’ administrative experience in the fields of Accounting and Auditing. He has authored five books in English and Bengali medium: namely Indian Financial System, Money and Financial System, Financial Statement Analysis, Business Studies and Principles of Management and Business Communication. He has more than 50 articles published in his name. Under his supervision, 4 scholars have been awarded Ph.D. degree while 7 students have been awarded M.Phil degree from the University of Calcutta. He has presented several research papers and acted as the chairperson and keynote speaker in many international and national conferences and seminars. Swapan Sarkar is presently serving as an Assistant Professor, Department of Commerce, University of Calcutta. He was awarded Gold Medal due to his excellent academic performance during M.Com. In 2013, he was awarded Ph.D. degree by University of Calcutta. Dr. Sarkar is also a qualified Cost and Management Accountant (CMA) and an Associate Member of the Institute of Cost Accountants of India since 2012. He is also an Associate Member of Institute of Chartered Financial Analysts of India. He has a teaching experience of more than 10 years. His academic and research contributions include more than 25 citations in renowned journals, books, and paper presentation in different national and international conferences and seminars. Bappaditya Biswas is presently working as an Assistant Professor in the Department of Commerce, University of Calcutta. After completing M.Com., he completed Ph.D. from University of Calcutta in 2014. He has over 8 years’ teaching experience in undergraduate as well as postgraduate courses. Dr. Biswas has published more than 20 articles in different journals and edited volumes of repute. Apart from this, he has presented more than 15 papers in different national and international conferences and seminars. Samyabrata Das is an Associate Professor of Commerce at New Alipore College, Kolkata and a Guest Faculty in the Department of Commerce, University of Calcutta. He did his graduation (B. Com. Hons.) from erstwhile St. Xavier’s College, Kolkata in 1993 and was awarded Gold Medal in 1995 for his extraordinary academic performance in M.Com. course. Later, in the year 2014, he was awarded Ph.D. degree in commerce by the University of Calcutta. Dr. Das is also a qualified Cost and Management Accountant (CMA) and an Associate Member of the Institute of Cost Accountants of India since 2007. He has been in teaching for last 15 years. His academic and research contributions include more than 65 papers and citations in journals, books and national and international conferences. BVEJUJOH Qsjodjqmft!boe!Qsbdujdft Btijti!Lvnbs!Tbob! Qspgfttps Efqbsunfou!pg!Dpnnfsdf-!Vojwfstjuz!pg!Dbmdvuub Txbqbo!Tbslbs Bttjtubou!Qspgfttps Efqbsunfou!pg!Dpnnfsdf-!Vojwfstjuz!pg!Dbmdvuub Cbqqbejuzb!Cjtxbt! Bttjtubou!Qspgfttps Efqbsunfou!pg!Dpnnfsdf-!Vojwfstjuz!pg!Dbmdvuub Tbnzbcsbub!Ebt! Bttpdjbuf!Qspgfttps Ofx!Bmjqpsf!Dpmmfhf-!Lpmlbub McGraw Hill Education (India) Private Limited CHENNAI McGraw Hill Education Offices Chennai New York St Louis San Francisco Auckland Bogotá Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal San Juan Santiago Singapore Sydney Tokyo Toronto McGraw Hill Education (India) Private Limited Qvcmjtife!cz!NdHsbx!Ijmm!Fevdbujpo!)Joejb*!Qsjwbuf!Mjnjufe! 55502-!Tsj!Flbncbsb!Objdlfs!Joevtusjbm!Ftubuf-!Bmbqbllbn-!Qpsvs-!Difoobj!.!711!227 B