This early 20th‑century reference delves into the core ideas of auditing, from its origins to the objects and conduct of an audit. It presents practical procedures for cash, trading, and the verification of assets, along with the duties and rights of the auditor. The book also covers specific contexts, such as auditing trusts, companies, and statutory matters, with a focus on real‑world application and professional judgment.

Readers gain structured approaches to essential tasks, including internal checks, vouching, stock-taking, and the analysis of profits and dividends. The material is organized to support both foundational learning and applied practice in complex financial environments.

Foundational principles of auditing and how they guide the auditor’s work
Step‑by‑step methods for internal control, vouching, and verification of cash, stock, and ledgers
Practical guidance on the audit of trading, impersonal, and trust accounts, plus company law context
Auditor duties, reports, and the interaction with statutory requirements

Ideal for readers seeking a solid, field‑tested approach to auditing in business and public practice.

"About this title" may belong to another edition of this title.

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