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Performance Auditing
by A. K. Srivastava
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Rs
495.00
Your Price :
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396.00
20
the purpose of the book is to articulate the features and ethics of performance auditing and to provide a basis for good performance audit processes. This will help the performance auditors in managing and carrying out performance audits efficiently and effectively. This is a document that establishes a framework for the further development of performance audit methodology and professional development.
the book includes an important step forward in the process of enhanving performance auditing among government and independent auditors in India. It is equally important to outher countries. It may help the auditors to update as performance auditing practitioner. It is not a normative or a technical document, but it contains a number of guidelines and other information with practical implications that take into consideration the special premises and features of performance auditing. Even though these guidelines reflect currect best practices, they may not fully be applicable to all INTOSAI member countries, due to different traditions and mandates. It is up to each member to determine how to best apply and utilize these guidelines.
Contents
Performance Auditing
Government Auditing Principles Applied to Performance Auditing
Field Standards and Guidance: Initiating and Planning the Performance Audit
Field Standard sand Guidance: Conducting the Performance Audit
Reporting Standards and Guidance: Performance Audit Result
References
Bibliography ISBN 9788131316252
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