| The Research Committee of the Institute of Chartered Accountants of India has issued a new publication ‘Study On Unconventional Methods In Special Audits And Investigations’. The publication primarily focuses on unconventional methods of auditing that can be applied in special audits and investigations under various situations. |
| Among others, one of the objectives of special audit may be detection of errors (intentional as well as unintentional) and frauds, if any. Usual and routinely followed methods may not suit such assignments. Thus, the application of unconventional methods of audit may help the auditor to accomplish his objective in a better way. |
| This publication seeks to infuse fresh ideas in application of audit tests. It emphasises on different tests to facilitate audit sampling, data validation, sharpen and make certain conventional tests more penetrative and to effectively test internal control system. All these methods have been illustrated with the aid of case studies. The auditors of financial statements may also use such techniques wherever they consider it appropriate. |
| Price |
Rs. 100/- |
| Postal Charges |
Rs. 19/- (plus Rs. 17/-, if required by registered parcel) |
| Available at |
Sale counters of the Institute of Chartered Accountants of India at New Delhi, Chennai, Mumbai, Kolkata and Kanpur | |
