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 external auditors and their staff under training can be enriched from the auditing techniques included in the book. The CFOs can optimally utilize and protect funds of the companies by benefiting from the material included in the book. It is also supported with an index to facilitate easy referencing.

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

In Pakistan there are several impediments in the use of case study method e. There is a lucid explanation to all aspects governing audit.

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.

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. Indeed the author deserves congratulations for his splendid effort in writing the book. 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 arvanced its macro and micro aspects.

Foreword to this book has been contributed by President of the Institute of Chartered Accountants of Pakistan, Karachi.

A case is a written description of an enterprise, an event or situation containing information about its history, content, problems etc.

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Khawaja Amjad Saeed | LibraryThing

The book can be used to reinforce sound financial and administrative controls to minimize sased incidents of frauds and forgeries. Business investigation can be undertaken by following the suggested steps. In fact, even the Organizations are likely to benefit from this. 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 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.

These are enumerated with their formulae, definition and other details. A vide variety of readers can benefit from the book. The book is a positive response to growing needs of various audits namely internal audit, cost audit, computer audit, special audit and management audit. 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.

Most of the cases are about Pakistani industries and other khawjaa but some studies pertain to Bangladesh. Management audit can be operationalzed in the light of measures included in the book. The traditional method of teaching is the lecture method. Some of the cases studied pertain to actual firms operating in the manufacturing service construction and other sectors.

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.

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.

The question is how the other firm should deal with their competitors in zaeed situation of unethical and unfair competition. The case study method not only develops decision making skills but also stimulates learning. Khawaja Amjad Saeed auditting the first Chartered Accountant in the history of Pakistan who adopted teaching profession as a full time career.

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Khawaja Amjad Saeed

Should new plants or technology be acquired under a given set of conditions, how to increase productivity, face challenges from competitors, saeec change, develop an effective marketing strategy, etc. Several suggestions have been given in the book, e.

Thus most of the cases illustrate a complex interplay of financial, technical, marketing and human relations forces. It is hoped that his noble effort to produce literature will continute. Thus even a Non-professional can at least get an idea of what it takes to appraise business.

The book is intended to be a text book with business schools for their marketing courses. At present Pakistan’s main exports are raw materials or low value-added products. It may or may not be taken from a real life situation. The book consists of thirty chapters supported with various tables, list of forms, table of statutes, list of cited cases.

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.

Suggestions on how to increase exports are included. Section two covers Pakistan’s export problems and gives valuable export data. The book also contains profuse references to International standards on Auditing adopted in Pakistan.

It has several advantages over the traditional methods of teaching but also has its limitations in advnced it is much more time consuming and there is a general lack of trained teachers for the job. All told the list eaeed beneficiaries can be very comprehensive. A code of ethics applicable to all Chartered Accountants including practising Chartered Accountants and employed Chartered Accountants has also been included.

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.