Fundamentals of Auditing

Dr. Ashima Saxena and Dr. Niti Saxena

FORMAT
Paperback and e–book

ISBN
978-93-49359-12-3

PAGES
198 pages

PRICE
Rs. 499/- ($80)


About The Authors



Dr. Ashima Saxena is an accomplished academician and researcher in the field of Finance and Management, with over 11 years of experience in teaching, research, and academic leadership. She is currently serving as an Assistant Professor at School of Management, IILM University, Gurgaon. Prior to this, she worked at The NorthCap University (NCU), Gurugram and Manav Rachna University, Faridabad. Dr. Saxena holds a Ph.D. in Behavioural Finance in 2019. She completed her MBA from Amity University and her undergraduate studies from the University of Delhi. Dr. Saxena is a SEBI-certified NISM Mutual Fund Trainer and a Member of the CMAOI Association, a professional commerce and management association comprising industry experts and academic professionals. She has published 20+ research papers, presented at 15 conferences, and contributed 9 patents, two authored books, two edited volumes, and six book chapters. She is actively involved in guiding Ph.D. scholars, contributing to research mentorship and doctoral supervision in the areas of finance and behavioural studies. She has further strengthened her academic expertise through online certifications from globally renowned institutions such as the University of Michigan, Duke University, University of London, University of California (Santa Cruz), Yale University, Rice University, and the Indian School of Business



Dr. Niti Saxena, currently working as an Associate Professor at JIMS Kalkaji has a rich experience of over 20 years in teaching and research. Dr. Saxena holds a P.hD. and M.Phil degree in Commerce and pursued her graduation and post-graduation from University ofDelhi. Dr. Saxena has actively presented her research work at several academic conferences and seminars worldwide. Her diverse expertise encompasses teaching management and commerce courses, orchestrating events, and conducting extensive research. Her achievements include handling ICSSR research project, organizing Conferences, securing Best Paper Award, and prolifically publishing in reputable Scopus, ABDC, and Web of Science indexed journals focusing on Banking Operations, Financial Technology, Taxation, and Financial markets.



About The Book

The subject of auditing forms an integral part of commerce and management education and plays a vital role in the professional preparation of students aspiring to enter the fields of accounting, finance, and corporate governance. Recognizing the need for a clear, structured, and student-oriented text, this book has been written to provide a balanced combination of conceptual clarity, academic depth, and practical insight. The primary objective of this book is to familiarize readers with the fundamental principles, procedures, and professional responsibilities associated with auditing. The content has been carefully designed to support both classroom learning and independent study. Efforts have been made to present topics in a simple and logical manner so that students at undergraduate and postgraduate levels can easily grasp the concepts and apply them effectively in examinations as well as in professional settings. Each chapter has been organized to build understanding progressively, covering theoretical aspects along with practical implications wherever necessary. The book is intended to be useful not only for university students but also for candidates preparing for professional examinations and for readers seeking a foundational understanding of auditing practices. The preparation of this manuscript has been enriched by classroom discussions, academic interactions, and feedback received from students and colleagues over time. While every effort has been made to ensure accuracy and clarity, suggestions for improvement will be gratefully acknowledged and incorporated in future editions.

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