Auditinga Practical Manual for Auditors
Auditinga Practical Manual for Auditors
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In our eReader you can find the full English version of the book. Read Auditinga Practical Manual for Auditors 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 Auditinga Practical Manual for Auditors
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As to how far it is possible for this standard to be carried into practice, there is, perhaps, room for some difference of in- THE EXTENT OF AN AUDITOR'S CERTIFICATION. 275 dividual opinion, but the general statement is absolutely un- assailable. In actual practice, however, the question naturally arises: How is the Auditor to ascertain the actual facts? To which it may be replied: In the same manner as a judge or jury by sifting evidence. The chief evidence is, of course, the books (and it may... be remarked incidentally, that it is clearly the Auditor's duty to see that the accounts he certifies, in addition to being correct, are in accordance with the books), but the books must not be considered the sole source of evi- dence; the fact that a statement appears in the books is prima facie evidence only, and must be verified, either by internal cross-examination, or by reliable and independent evidence, whether documentary (vouchers, &c. ) or oral (explanations). The result of such an investigation will be that the Auditor has proved to himself that certain statements represent ab- solutely indisputable facts, and that certain other statements, in his opinion, appear to represent facts.
What to read after Auditinga Practical Manual for Auditors?
You can find similar books in the "Read Also" column, or choose other free books by Lawrence Robert Dicksee to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
As to how far it is possible for this standard to be carried into practice, there is, perhaps, room for some difference of in- THE EXTENT OF AN AUDITOR'S CERTIFICATION. 275 dividual opinion, but the general statement is absolutely un- assailable. In actual practice, however, the question naturally arises: How is the Auditor to ascertain the actual facts? To which it may be replied: In the same manner as a judge or jury by sifting evidence. The chief evidence is, of course, the books (and it may... be remarked incidentally, that it is clearly the Auditor's duty to see that the accounts he certifies, in addition to being correct, are in accordance with the books), but the books must not be considered the sole source of evi- dence; the fact that a statement appears in the books is prima facie evidence only, and must be verified, either by internal cross-examination, or by reliable and independent evidence, whether documentary (vouchers, &c. ) or oral (explanations). The result of such an investigation will be that the Auditor has proved to himself that certain statements represent ab- solutely indisputable facts, and that certain other statements, in his opinion, appear to represent facts.
What to read after Auditinga Practical Manual for Auditors?
You can find similar books in the "Read Also" column, or choose other free books by Lawrence Robert Dicksee to read onlineMoreLess
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