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The Science and Practice of Auditing (Classic Reprint)

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    Available in PDF - DJVU Format | The Science and Practice of Auditing (Classic Reprint).pdf | Language: ENGLISH
    Elmer Henry Beach (Author)

    Book details


The Science an4 Practice of Auditing A large amount of literature on the subject of auditing, its proper scope, methods of procedure in special cases, responsibility of auditors, etc., has been produced of recent years, and the field is so wide on account of the special conditions prevailing in different kinds of businesses that it would be an easy matter to compile a book of several hundred pages and by no means exhaust the subject. In this text book we will endeavor to give general and comprehensive directions for the study of those who desire to become familiar with the requirements of this kind of expert work, and to give our readers an idea how they should arrange their plans in order to obtain the best results. GENERAL DUTIES. The general duties of an auditor may be defined as follows: First. The audit of accounts, entailing such examinations as will satisfy him that the accounts placed before him are substantially correct and enable him to certify to this effect. Second The investigation of frauds. Third The investigation of the accounts of firms and companies with! a view to certifying the profits or verifying the assets and liabilities on conversion of the same into public or private corporations, either by sale or by the consolidation of several concerns into one large corporation. Fourth The investigation of claims for compensation. GENERAL PROGRAM OR AUDITING PLAN. The following instructions for the audit of an ordinary set of books are those used by many Public A ccountants: Check all postings or at least all postings of the Cash Book, and all postings into theN ominal and Private Ledgers. Vouch Cash Book and Petty Cash Book. Check additions thereof, and verify balances at bank and in hand. Check Ledger balances and additions of all Ledgers: and, where the whole of the postings are not checked, compare the balances of each Ledger with the corres
(Typographical errors above are due to OCR software and don't occur in the book.)
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Book details

  • PDF | 92 pages
  • Elmer Henry Beach (Author)
  • Forgotten Books (11 Jun. 2012)
  • English
  • 3
  • Business, Finance Law

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