The Science and Practice of Auditing (Classic Reprint) - Couverture souple

Beach, Elmer Henry

Couverture souple

ISBN 10 : 1333584687 ISBN 13 : 9781333584689

Editeur : Forgotten Books, 2018

Synopsis

The digital edition of all books may be viewed on our website before purchase. Excerpt from The Science and Practice of Auditing



About the Publisher

Forgotten Books publishes hundreds of thousands of rare and classic books.

This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. This text has been digitally restored from a historical edition. Some errors may persist, however we consider it worth publishing due to the work's historical value.The digital edition of all books may be viewed on our website before purchase.

A propos du livre

Présentation de l'éditeur

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.)

Présentation de l'éditeur

This book was originally published prior to 1923, and represents a reproduction of an important historical work, maintaining the same format as the original work. While some publishers have opted to apply OCR (optical character recognition) technology to the process, we believe this leads to sub-optimal results (frequent typographical errors, strange characters and confusing formatting) and does not adequately preserve the historical character of the original artifact. We believe this work is culturally important in its original archival form. While we strive to adequately clean and digitally enhance the original work, there are occasionally instances where imperfections such as blurred or missing pages, poor pictures or errant marks may have been introduced due to either the quality of the original work or the scanning process itself. Despite these occasional imperfections, we have brought it back into print as part of our ongoing global book preservation commitment, providing customers with access to the best possible historical reprints. We appreciate your understanding of these occasional imperfections, and sincerely hope you enjoy seeing the book in a format as close as possible to that intended by the original publisher.

Détails de l'édition

• Éditeur: Forgotten Books
• Date d'édition: 2018
• Langue: anglais
• ISBN 10: 1333584687
• ISBN 13: 9781333584689
• Reliure: Broché
• Nombre de pages: 94
• Coordonnées du fabricant: Copytech (UK) Ltd, Trading as Printondemand-worldwide.com; gpsr@podww.com; ; 9 Culley Court; Orton Southgate; Peterborough; Cambridgeshire; PE2 6WA; Royaume-Uni
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