Auditing & Assurance | Prakash Publications | CBCS B.Com. Programme | Semester 6 | MG University

Auditing & Assurance published by Prakash Publications is a comprehensive textbook designed for the CBCS B.Com. Programme (Semester 6) of Mahatma Gandhi University (MG University). The book provides a clear and systematic understanding of auditing concepts, principles, and practices in line with the prescribed university syllabus.

The content covers the fundamentals of auditing, audit planning and documentation, internal control and internal audit, vouching and verification, company audit, audit reports, and professional ethics. Special emphasis is given to assurance services, standards on auditing, and the role and responsibilities of auditors in the contemporary business environment.

Written in a student-friendly manner, the textbook blends theory with practical illustrations, case-based explanations, and exam-oriented questions to aid effective learning and revision. It serves as an ideal resource for undergraduate commerce students to build strong conceptual clarity and practical insight into auditing and assurance, while also preparing them for examinations and professional challenges.