9781330127384 - Practical Auditing, 1911 (Classic Reprint) de Spicer, Ernest Evan (3 resultados)

PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000.

PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condición: New. Print on Demand. The book dives into the principles and practices of auditing, a practice that has evolved with the expansion of trade and commerce, from its origins in verifying public accounts to the modern examination of business ledgers. The author posits that an audit should not only examine cash transactions but should also extend to a company's Balance Sheet. Auditors are responsible for detecting fraud and preventing errors, providing moral deterrence by their presence. Beyond identifying fraud or errors of omission or commission, they also must be able to differentiate between clerical and fundamental errors of principle. The presence of an auditor acts as a safeguard against fraud and other accounting irregularities and can give shareholders and the public confidence in a company's financial reporting. 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.