Auditing: A Practical Manual for Auditors

actual adopted amount appear arising ascertain audit Auditor's duty Balance Sheet bank bonds bookkeeping capital Cash Book cent certified Certified Public Accountant charge cheque circumstances clerk clients connection considerable considered corporation correct cost course Court custom debit defalcations depreciation desirable detail directors discount dividends earned English entries examination expenditure expenses extent fact fixed assets fraud frequently gross profit hand important interest investigation investments Ledger liability Loss Account manufacturing matter method necessary opinion paid partner Pass Book payments period Petty Cash position practice preferred stock professional Auditors Profit and Loss proper properly purchase Purchase Ledger purpose question reasonable receipts received regard require Reserve Fund responsibility result Revenue Account rule Secret Reserves Sinking Fund statement Stock Accounts stockholders sufficient taken tion trade transactions Trial Balance undertaking usually valuation various verified vouchers vouching