Textbook
Auditing
The book is designed to give a logical progression in the coverage of its subject, starting with underlying concepts and philosphies, thence through questions of internal control to transaction audits and the final audit, and followed thereafter by more advanced auditing questions such as the audit of mechanised accounts, divisible profits, and the rights, duties and liabilities of auditors. Allied assignments which normally fall within the scope of professional auditing practice are dealt with next, including investigations for various purposes, the interpretation and analysis of financial statements, valuations of shares and good will and the basic considerations in business finance. It is hoped that the wide coverage of these matters will make the book valuable to practitioners and students alike.
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