Sách/BookAuthors: Basu, Sanjib Kumar (2016)
The development of modern accountancy and the growth of auditing profession in India and, indeed, in the world must be seen in the context of the enormous expansion of industry, trade and commerce which has taken place in the last century. The auditing profession is now going beyond the duties prescribed by various governing regulatory frameworks. It is rapidly changing in order to narrow down the expec-tation gap of the users of the financial statements of the entities audited by the auditors. Auditors, now-adays, are required to give assurance about the risk of material misstatement of the entities audited. 
