The Students Auditing
The Students Auditing
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In our eReader you can find the full English version of the book. Read The Students Auditing 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 The Students Auditing
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To quickly assess the difficulty of the text, read a short excerpt:
Misappropriation by a cashier will usually be detected by a surprise audit of the Cash Account, provided the cash is counted immediately on arrival.
Where sums have been paid by customers and not accounted for by the cashier, the need for concealing the fraud will be apparent to the defaulter, and the auditor will be well advised in consequence to make a careful inquiry into the returns and allowances to customers and also to bad debts.
Where suspicion has been aroused, this inquiry should be m...ost rigorously carried out in order to ascertain the extent to which frauds could have been covered in this direction. A careful examination of the overdue accounts in the Sales Ledger will then reveal any shortage which may exist.
On investigating accounts which have been the subject of defalcations, the auditor should proceed with the utmost discretion, particularly as it is usually not advisable to reveal the circumstances to the customers. Such an investigation will include an examination of returns, bad debts, and ledger balances as set out Investigations 1 39 above.
What to read after The Students Auditing?
You can find similar books in the "Read Also" column, or choose other free books by Harry E Evans to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Misappropriation by a cashier will usually be detected by a surprise audit of the Cash Account, provided the cash is counted immediately on arrival.
Where sums have been paid by customers and not accounted for by the cashier, the need for concealing the fraud will be apparent to the defaulter, and the auditor will be well advised in consequence to make a careful inquiry into the returns and allowances to customers and also to bad debts.
Where suspicion has been aroused, this inquiry should be m...ost rigorously carried out in order to ascertain the extent to which frauds could have been covered in this direction. A careful examination of the overdue accounts in the Sales Ledger will then reveal any shortage which may exist.
On investigating accounts which have been the subject of defalcations, the auditor should proceed with the utmost discretion, particularly as it is usually not advisable to reveal the circumstances to the customers. Such an investigation will include an examination of returns, bad debts, and ledger balances as set out Investigations 1 39 above.
What to read after The Students Auditing?
You can find similar books in the "Read Also" column, or choose other free books by Harry E Evans to read onlineMoreLess
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