ADVANCED AUDITING BY KHAWAJA AMJAD SAEED PDF

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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The CFOs can optimally utilize and protect funds of the companies by benefiting from the advajced included in the book. Thus most of the cases illustrate a complex interplay of financial, technical, marketing and human relations forces.

The case study method not only develops decision making skills but also stimulates learning. These are enumerated with their formulae, definition and other details.

His latest book namely, Advanced Auditing has just been released in the year However, the students are warned to distinguish between areas where generalizations are possible and where they are not.

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.

In fact, even the Organizations are likely to benefit from this.

Khawaja Amjad Saeed

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.

It is also supported with an index to facilitate easy referencing. It is hoped that his noble effort to produce literature will saded. The book is intended to be a text book with business schools for vy marketing courses. A case is a written description of an enterprise, an event or situation containing information about its history, content, problems etc. Foreword to this book has been contributed by President of the Institute of Chartered Accountants of Pakistan, Karachi.

A code of ethics applicable to all Chartered Accountants including practising Chartered Accountants and employed Chartered Accountants has also been included. 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.

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Section two covers Pakistan’s export problems and gives valuable export data. The traditional method of teaching is the lecture method.

The book is recommended to diverse readerships so that financial discipline is enforced and bottom line is beefed up safed achieve effective, efficient and economy oriental results of business and industry. There is a lucid explanation to all aspects governing audit. The external auditors and their staff under training can be enriched from the auditing techniques included in the book. The book consists of thirty chapters supported with various tables, list of forms, table of statutes, list of cited cases.

A vide variety of readers can benefit from the book. Suggestions on how to increase exports are included. Most of the cases are about Pakistani industries and other enterprises but some studies pertain to Bangladesh.

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Khawaja Aauditing Saeed was the first Chartered Accountant in the history of Pakistan who adopted teaching profession as a full time career.

Some of the cases studied pertain to actual firms operating in the manufacturing service construction and other sectors. The question is how the other firm should deal with their competitors in this situation of unethical and unfair competition. 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 who benefit from their largesse, when they tender for government organizations, their main customers.

It contains case studies by 22 scholars, and is divided into four sections.

The case study method was first used in in the teaching of law. 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 akditing rewarding exercise for earning success in their professional level examination.

Several technical tools are needed for case adanced 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.

At present Pakistan’s main exports are raw materials or low value-added products. Thus even a Non-professional can at least get an idea of what it takes to appraise business. 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.

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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. 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.

Several suggestions have been given in the book, e. 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 zmjad other subjects relating to financial and cost and management accounting. 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 book can be used to reinforce sound saed and administrative controls to minimize the incidents of frauds and forgeries.

All told the list of beneficiaries can be very comprehensive. It may or may not be taken from a real life situation. Management audit can be operationalzed in the light of measures included in the book.

The book also contains profuse references to International standards on Auditing adopted in Pakistan. The book is a positive response to growing needs of various audits namely internal audit, cost audit, computer audit, special audit and management audit.

Business investigation can be undertaken by following the suggested steps. In Pakistan there are several impediments in the use of case study method e. Indeed the author deserves congratulations for his splendid effort in writing the book.