Sinopsis

The Principles of Auditing: A Practical Manual for Students and Practitioners

By F. R. M. de Paula

Discover the comprehensive guide to auditing with The Principles of Auditing by F. R. M. de Paula. This classic manual, originally published in the early 20th century, has been meticulously brought back into print by Leopold Classic Library. It serves as an essential resource for students and practitioners in the field of auditing.

Written with the aim of providing a convenient and cost-effective learning tool, this book covers all the fundamental principles of auditing that every student must master. Unlike other voluminous and practitioner-oriented texts, de Paula's work focuses on the core concepts necessary for understanding audits, including the detection of errors and fraud, routine checking, and the preparation of balance sheets and profit and loss accounts.

The book is structured to facilitate a practical understanding of the subject, with each chapter dedicated to a specific aspect of auditing. Topics include the differences between accountancy and auditing, the significance of internal checks, the auditor’s legal position, and various methods of asset valuation and depreciation. Furthermore, it provides detailed guidance on how to conduct audits for different types of businesses and compliance with statutory requirements.

Key Features:

• Clear explanations of auditing principles and practices
• Focus on error and fraud detection
• Guidance on internal checks and routine procedures
• In-depth coverage of balance sheet and profit and loss account preparation
• Practical examples and examination questions for students

Whether you are a student aiming to pass your auditing exams or a practitioner seeking a refresher on the fundamental principles, The Principles of Auditing offers valuable insights and practical knowledge. Embrace this opportunity to deepen your understanding of auditing with a book that has stood the test of time.

Published by Sir Isaac Pitman & Sons, Ltd., this edition ensures high-quality print and accuracy, making it a reliable addition to your professional library.

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