The Auditing is authored by proficient Professors. The Text of the Auditing is simple and lucid. The contents of the book has been organised carefully and to the point strictly written in accordance with the syllabus based on Choice Based on The Copanies Act,2013. 1. Introduction, 2. Objects, Advantages and Limitations of Auditing, 3. Types or Classification of Audit, 4. Audit Process and Programme, 5. Internal Control, Check and Audit, 6. Vouching, 7. Verification of Assets and Liabilities, 8. Valuation of Assets and Liabilities, 9. Depreciation, Provisions and Reserves, 10. Capital and Revenue Expenditure, 11. Company Auditor, 12. Divisible Profits and Dividends, 13. Audit of the Company or Company Audit, 14. Audit of Specialised Institutions, 15 . Audit Report, 16. Audit of Non-Profit Companies and Other Businesses, 17. Investigation, 18. Recent Trends in Auditing, 19. Cost Audit, 20. Management Audit, 21. Tax Audit, 22. Standards on Auditing, 23. Audit Under Computerised Information System (CIS)Environment, 24. Audit Case Laws.