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The Principles of Auditing: A Practical Manual for Students and Practitioners (Classic Reprint) - Softcover

 
9781330323229: The Principles of Auditing: A Practical Manual for Students and Practitioners (Classic Reprint)

Synopsis

This non-fiction text provides practical guidance for students and practicing accountants on the principles of auditing. The author stresses the importance of an auditor's independence to accurately verify financial data within a company's Balance Sheet and Profit and Loss Account. Understanding the distinction between accounting and auditing is fundamental to carrying out an effective audit. Detection and prevention of errors and fraud are key objectives. Errors can be clerical, originating from mistakes in posting or calculating, or arise from errors in principle due to a lack of accountancy knowledge. Fraudulent activity can take shape as the misappropriation of cash or goods or as the falsification of accounts to bolster a company's financial position. The author emphasizes that an audit should go beyond routine checking to also include an intelligent review of original records. This book presents a comprehensive overview of auditing procedures to assist readers in identifying and understanding the relevant principles in executing an audit.

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9780266805038: The Principles of Auditing: A Practical Manual for Students and Practitioners (Classic Reprint)

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ISBN 10:  0266805035 ISBN 13:  9780266805038
Publisher: Forgotten Books, 2018
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F. R. M. De Paula
Published by Forgotten Books, 2018
ISBN 10: 133032322X ISBN 13: 9781330323229
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Paperback. Condition: New. Print on Demand. This non-fiction text provides practical guidance for students and practicing accountants on the principles of auditing. The author stresses the importance of an auditor's independence to accurately verify financial data within a company's Balance Sheet and Profit and Loss Account. Understanding the distinction between accounting and auditing is fundamental to carrying out an effective audit. Detection and prevention of errors and fraud are key objectives. Errors can be clerical, originating from mistakes in posting or calculating, or arise from errors in principle due to a lack of accountancy knowledge. Fraudulent activity can take shape as the misappropriation of cash or goods or as the falsification of accounts to bolster a company's financial position. The author emphasizes that an audit should go beyond routine checking to also include an intelligent review of original records. This book presents a comprehensive overview of auditing procedures to assist readers in identifying and understanding the relevant principles in executing an audit. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Seller Inventory # 9781330323229_0

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ISBN 10: 133032322X ISBN 13: 9781330323229
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330323229

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F. R. M. De Paula
Published by Forgotten Books, 2018
ISBN 10: 133032322X ISBN 13: 9781330323229
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