Auditing: Theory And Practice (1921)

Auditing: Theory and Practice is a comprehensive book written by Robert Hiester Montgomery in 1921. The book provides a detailed overview of the principles and practices of auditing, which is an essential component of accounting. It covers the fundamental concepts of auditing, including the auditor's role, responsibilities, and objectives. The book discusses the different types of audits, such as financial audits, operational audits, and compliance audits, and provides a step-by-step guide to conducting each type of audit. It also covers the various techniques and tools used in auditing, such as sampling, analytical procedures, and computer-assisted audit techniques. In addition to the technical aspects of auditing, the book also delves into the ethical considerations that auditors must take into account. It discusses the importance of independence, objectivity, and confidentiality in the auditing process and provides guidance on how to maintain these principles. Overall, Auditing: Theory and Practice is a valuable resource for students, professionals, and anyone interested in understanding the principles and practices of auditing. It provides a comprehensive overview of the subject matter, including practical examples and case studies, making it an essential reference for anyone involved in the field of accounting and auditing.This scarce antiquarian book is a facsimile reprint of the old original and may contain some imperfections such as library marks and notations. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions, that are true to their original work.