Information technology for business executives Author: Amjad Saeed, Khawaja. Additional authors: Asjad Saeed, Khawaja. Publisher: Lahore: Kahawaja. Auditing: Principles and procedures [Khawaja Amjad Saeed] on * FREE* shipping on qualifying offers. Auditing: Principles and Procedures. Front Cover. Khawaja Amjad Saeed. Accountancy and Taxation Services Institute, – Auditing – pages.
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It has several advantages over the traditional methods of teaching but also has its limitations in that it is much more time consuming and there is a general lack of trained teachers for the job. The book consists of thirty chapters supported with various tables, list of forms, table of statutes, list of cited cases.
khaaja The traditional method of teaching is the lecture method. The book is a positive response to growing needs of various audits namely internal audit, cost audit, computer audit, special audit and management audit.
Thus even a Non-professional can at least get an idea amjadd what it takes to appraise business. Should new plants or technology be acquired under a given set of conditions, how to increase productivity, face challenges from competitors, manage change, develop an effective marketing strategy, etc.
The book can be used to reinforce sound financial and administrative controls to minimize the incidents of frauds and forgeries. The case study method, first developed by law school now used as a powerful tool by business schools and management development for developing analytical skills relating to decision making.
It is also supported with an index to facilitate easy referencing. The first section introduces the details of the case study method, the second section the export scene of Pakistan and the third and the fourth give actual cases and teaching notes thereon. The student pursuing professional level for the examination of the Institute of Chartered Accountants of Pakistan and the Institute of Cost Management Accountants of Pakistan will find reading of the book a rewarding exercise for earning success in their professional level examination.
Most of the cases are about Pakistani industries and other enterprises but some studies pertain to Bangladesh. Several suggestions have been given in the book, e.
There is a lucid explanation to all aspects governing audit. Section two covers Pakistan’s export problems and gives valuable export data. In Pakistan there are several impediments in the use of case study method e. The book also khawaha profuse references to International standards on Auditing adopted in Pakistan. Khawaja Amjad Saeed was the first Chartered Accountant in the history of Pakistan who adopted teaching profession as a full time career. His latest book namely, Advanced Auditing has just been released in the year Indeed the author deserves congratulations for his splendid effort in writing the book.
At present Pakistan’s main exports are raw materials or low value-added products. The CFOs can optimally utilize and protect funds of the companies by benefiting from the material included in the book.
Khawaja Amjad Saeed
Auditlng question is how the other firm should deal with their competitors in this situation of unethical and unfair competition. The case study method not only develops decision making skills but also stimulates learning.
Khawaja Amjad Saeed, founder Director of the IBA, University of the Punjab, Lahore, who has written a number of books on management, economy of Pakistan, corporate financial reports, mercantile laws, auditing and other subjects relating to financial and cost and management accounting. An interesting study pertains to two pipe manufacturers, whose product quality and prices are the same, but one of them have already bribed their way to success and are fully backed by government officials saeee benefit from their largesse, when they tender for government organizations, their main customers.
A vide variety of readers can benefit from the book.
Auditing: Principles and Procedures – Khawaja Amjad Saeed – Google Books
The book is recommended to diverse readerships so that financial discipline is enforced and bottom line is beefed up to achieve effective, efficient and economy oriental results of business and industry. It contains case studies by 22 scholars, and is divided into four sections.
Several technical tools are needed for case analysis and these include the financial tools of liquidity, solvency and profit ratios and break even analysis, and the project evaluation tools of Return on Investment ROINet Present Value NPV and so on. Business investigation can be undertaken by following the suggested steps. These are enumerated with their formulae, definition and other details.
Foreword to this book has been contributed by President of the Institute of Chartered Accountants of Pakistan, Karachi.
Relevant aspects of the directives of the Securities Exchange Commission of Pakistan relating to internal audit, external audit and code of corporate governance have also been nicely reviewed in the book. Suggestions on how to increase exports are included. The case study method was first used in in the teaching of law. Thus most of the cases illustrate a complex interplay of financial, technical, marketing and human relations forces.
Contents include Introductory aspects of auditing, audit tasks to be completed before commencement of audit, audit approach, audit planning, controlling an audit, quality control methods and procedures, documentation, audit techniques, internation controls, the auditor of a limited company, audit completion stage, auditor’s reports, computer audit, special audit, divisible profit and auditors, professional ethics, liability of an auditor, Internal audit, management audit, cost audit, business investigation, auditing case laws, auditors report forms and code of corporate governance with auditing aspects.
A case is a written description of an enterprise, an event or situation containing information about its history, content, problems etc. However, the students are warned to distinguish between areas where generalizations are possible and where they are not. All told the list of beneficiaries can be very comprehensive. It may or may not be taken from a real life situation.
The book is self-contained as it gives complete history of the case study method and comprehensive guidelines about how to prepare cases for teaching and research purposes as well as how to analyze the case in both its macro and micro aspects.
A code of ethics applicable to all Chartered Accountants including practising Chartered Accountants and employed Chartered Accountants has also been included.