For the past few years english medium student are increasing year by year in B.Com., BBA, M.Com, MBA and other courses and to fulfill their long-felt need in this regard. It has been written in an analytical and  lucid manner, illustrated with suitable examples and working notes to the reader may follow it step by step without any difficultly. Author is really happy to present before them the first edition of auditing. It is written in such a manner that a common student can learn principles and methods of Audit.