Auditing, Theory And Practice
Auditing, Theory And Practice
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In our eReader you can find the full English version of the book. Read Auditing, Theory And Practice Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Auditing, Theory And Practice
What reading level is Auditing, Theory And Practice book?
To quickly assess the difficulty of the text, read a short excerpt:
, i. Purchase Records If fraud exists with respect to purchases, it usually will be found in overcharges or fictitious vendors, and very seldom, if ever, will there be any concealment of fraud through manipulations of footings or postings. The audi- tor does not seek to locate clerical errors in trial balances, but is concerned with the possibility of the trial balance, which is ostensibly in agreement, being forced. As this occurs not only in cases where fraud exists, but also where there is a... lazy or incompetent bookkeeper, the auditor should always be on the lookout for evidence of forced balances. As a rule, however, where a trial balance is forced there will be no alteration in the current postings and footings. The usual and popular expedient is to alter THE DETAILED AUDIT 301 in the ledger the last posting during the period to one of the large nominal accounts, such as sales or expenses.
These remarks as to the trial balance have a bearing on purchase records to the extent that, no matter what other detail work is omitted, the verification of the post- ings of the monthly or periodical aggregates must not be forgotten.
What to read after Auditing, Theory And Practice?
You can find similar books in the "Read Also" column, or choose other free books by Robert Hiester Montgomery to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
, i. Purchase Records If fraud exists with respect to purchases, it usually will be found in overcharges or fictitious vendors, and very seldom, if ever, will there be any concealment of fraud through manipulations of footings or postings. The audi- tor does not seek to locate clerical errors in trial balances, but is concerned with the possibility of the trial balance, which is ostensibly in agreement, being forced. As this occurs not only in cases where fraud exists, but also where there is a... lazy or incompetent bookkeeper, the auditor should always be on the lookout for evidence of forced balances. As a rule, however, where a trial balance is forced there will be no alteration in the current postings and footings. The usual and popular expedient is to alter THE DETAILED AUDIT 301 in the ledger the last posting during the period to one of the large nominal accounts, such as sales or expenses.
These remarks as to the trial balance have a bearing on purchase records to the extent that, no matter what other detail work is omitted, the verification of the post- ings of the monthly or periodical aggregates must not be forgotten.
What to read after Auditing, Theory And Practice?
You can find similar books in the "Read Also" column, or choose other free books by Robert Hiester Montgomery to read onlineMoreLess
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