Auditing: Theory and Practice (Classic Reprint) - Tapa blanda

Sinopsis

Excerpt from Auditing: Theory and Practice

There is a demand for a practical book on auditing which up to this time has not been met. If my twenty-four years of continuous experience in professional accountancy work is a sufficient practical training, I trust I have established a prima facie excuse for the presentation of this book, which contains more of practice than of theory.

Auditing, in its broadest sense, is the most important branch of accountancy. During the early years of my clerkship in the office of Mr. John Heins, of Philadelphia (then President of the American Association of Public Accountants), and later, while acting as an instructor in the School of Accounts and Finance of the University of Pennsylvania, I strongly felt the need of a dependable textbook on the subject. My attention was all the more directed to the paucity of books on auditing and on other accounting and cognate subjects by contrast with the full and comprehensive literature of the legal profession which I had found of such great assistance in my studies preparatory to admission to the bar.

Mr. Dicksee's work on auditing was for many years an authority in American offices. In 1905 I published an American edition of his book, in which I omitted the statutes and other matter which related solely to British practice, and rewrote, or left unchanged, the parts applicable to American practice. The book met with such success that in 1909 a second edition was required.

During the last few years, however, I have noted in the profession a radical departure from the principles and procedure enunciated by Mr. Dicksee. More is now expected of the auditor, and, happily, many of the profession have met this broader demand and have shown that the services of the practitioner must extend over the whole field of business activity.

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