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Auditing Theory and Practice, Vol. 2 of 2 (Classic Reprint) - Couverture souple

Rider, George Thomas

 
9781440098338: Auditing Theory and Practice, Vol. 2 of 2 (Classic Reprint)

Synopsis

Master practical auditing with clear guidance on profit-sharing, land development, and industry specifics. This volume offers hands-on methods for examining complex topics, using ledgers, contracts, and standard procedures to ensure accuracy and compliance. It emphasizes how to classify costs, measure profits, and verify that plans and transactions follow written terms.

Within its pages you’ll find concrete steps for auditing profit-sharing schemes, land and development ventures, and industries like agriculture and manufacturing. The guidance is tailored to real-world work, with checklists, example calculations, and balance‑sheet considerations designed for practitioners.




  • How to audit profit-sharing plans and verify correct expense treatment and distributions.

  • How to assess land and development companies, including cost allocation and revenue recognition.

  • How to audit industries with high capital needs, such as agricultural machinery, and analyze turnover and contracts.

  • How to verify contracts, ledgers, commissions, and inventories across multiple business types.



Ideal for auditors, accounting students, and professionals needing practical, era-specific techniques.

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Présentation de l'éditeur

CHAPTER I
INTRODUCTORY
The scope of twentieth century auditing is so extensive that
there are very few industries which are not important enough
to justify an entire book dealing with their own special probl$!ms.
The Accountants' btdex, published by the American Institute of
Accountants, which refers to little morc than titles of books, and
articles on special subjects, contains 1578 pages.
:Much important cost, and constructive auditing work is
being done by specialists for vhom there is a large and constantly
increasing field. This volume, however, is not designed for the
specialist who seeks light regarding his specialty. It is written
expressly for students and for those who desire to know something
more or less technical about a number of businesses.
Vhen an auditor gets away from the general principles of
auditing, he should think and act modestly. Of course, we
should ahvays try to be modest; but sometimes) when an auditor
knows that he is right in a matter

Table of Contents

CONTENTS; CnAPrEIt; I; II; lli; IV; V; I:ttROOUCfOlty; FI:NA~C1AL-(Part I); National and State Banks; Savings Banks; Trust Companies; FIN'A-;cru,-(Part II}; Investment Companies; Stock-Brokers; FINAXCIAL-(Part In); Foreign Exchange Accounts; Building and Loan Associations; INSUltANC£ •; Fire Insurance; Life Insurance; ; ; PAOE; 3; 8; 86; Employers' Liability Mutual Insurance Companies; Casualty, Health, Surety, Title Guarantee and Other Companies; Insurance Agencies; VI MANUFACl'UluNG-(Part I) •; General; Foundries; Textiles; Cement Companies; VII MANtTFACTt1lU'o-(Patt II) •; Printers; Puhlishers of Rooks; Publishers of Magazines and Newsp3pers; Fertilizer 1 lanufactur

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