Auditing: Theory and Practice is based on the syllabi of Auditing, as prescribed by Indian Universities and Institutes of Commerce and Management. It has twenty-eight chapters covering a wide discussion on auditing. Every single topic related to auditing has been considered, leaving none but at the same time avoiding unnecessary details. Auditing of Mechanised and Computerised Accounts, Audit of Public Accounts and Government Undertakings, and Professional Conduct and Ethics have been properly discussed in this book. While the subject matter of the book has been gathered from authentic textbooks, reports, and journals, it has been explained through examples drawn from the actual business world. Cases with court’s verdicts have been cited wherever necessary. Regulations and Laws have been authentically reproduced from original sources. Language of narration has been kept as much free from technical jargon as possible. This book can be used as an ideal textbook by the students and a reference book by all those who are concerned with auditing, such as the teachers, the company secretary, the chartered accountant, and the entrepreneur himself.