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 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 khawwja their professional level examination.

In Pakistan there are several impediments in the use of case study method e. The question is how the other firm should deal with their competitors in this situation of unethical and unfair competition.

Khawaja Amjad Saeed

Thus even a Non-professional can at least get an idea of what it takes to appraise business. The case study method was first used in in the teaching of law. Business investigation can be undertaken by following the suggested steps. Several suggestions have been given in the book, e. His latest book namely, Advanced Auditing has just been released in the year 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.

The book consists of thirty chapters supported with various tables, list of forms, table of statutes, list of cited cases.


Some of the cases studied pertain to actual firms operating in the manufacturing service construction and other sectors. It is hoped that his noble effort to produce literature will continute. Bt book is a positive response to growing needs of various audits namely internal audit, cost audit, computer audit, special audit and management audit.

It is also supported with an index to facilitate easy referencing. 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.


Khawaja Amjad Saeed was the first Chartered Accountant in the history of Pakistan who adopted teaching profession as a full time career. Most of the cases are about Pakistani industries and other enterprises but some studies pertain to Bangladesh. 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 both its macro and micro aspects.

The book also contains profuse references to International standards on Auditing adopted in Pakistan. The case study method not only develops decision making skills but also stimulates learning.

A code of ethics applicable to all Chartered Accountants including practising Chartered Accountants and employed Chartered Accountants has also been included.

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.


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. 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.

In fact, even the Organizations are likely to benefit from this. These are enumerated with their formulae, definition and other details. All told the list of auditinh can be very comprehensive. Suggestions on how to increase exports are included. Management audit can be operationalzed in the light of measures included in the book.

Khawaja Amjad Saeed | LibraryThing

It may or may not be taken from a real life situation. Indeed the author deserves congratulations for his splendid effort in writing the book.

The traditional method of teaching is the lecture method. Should auiting plants or technology be acquired under a given set of conditions, how to increase productivity, face challenges from competitors, advajced change, develop an effective marketing strategy, etc.

However, the students are warned to distinguish between areas where generalizations are possible and where they are not.