Audit Programmes: Being an Outline of the Principal Points Involved in Some Special Kinds of Audits (Classic Reprint) online

Audit Programmes: Being an Outline of the Principal Points Involved in Some Special Kinds of Audits (Classic Reprint) book

  • Book: Audit Programmes: Being an Outline of the Principal Points Involved in Some Special Kinds of Audits (Classic Reprint)
  • Author: Ernest Evan Spicer
  • Number of pages: 108
  • E-book file-sizes: 1.3 – 4.47 Mb

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Excerpt from Audit Programmes: Being an Outline of the Principal Points Involved in Some Special Kinds of AuditsIt is hoped that this little book may prove useful to students working for the examinations of the Institute of Chartered Accountants, the Incorporated Society of Accountants and Auditors, and other recognised bodies, as affording in a concise manner, a general idea of the principal points requiring the Auditor’s consideration in the audit of various classes of undertakings.Although certain points of detail are common to most kinds of audits, it has been thought advisable to recapitulate on each occasion the more important of these, in order that the reader may have a bird’s-eye view of the whole audit in each case, without having to tax his memory for the ordinary detail work.The Authors desire to draw attention to the fact that, although these audit programmes could properly form the basis of the work necessary in most cases, at the same time every audit must be judged according to the circumstances, and no definite formula can be laid down as always applicable. In many cases considerable amplification would no doubt be necessary.It will be observed that the suggestion that the Auditor should ascertain the system of internal check in operation has been repeatedly made.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis 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.

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