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

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

Paperback. Condición: 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. Nº de ref. del artículo: 9781330323229_0

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