The Student's Auditing Audit

Excerpt from The Student's Auditing Audit

This book is designed for the examinations of the Institute of Chartered Accountants, and the Society of Accountants and Auditors, and also for clerks engaged in audit practice who desire some knowledge of this specialised branch of accountancy.

As a student, the author felt the need for a book which would serve as an introduction, and would be of assistance in reading the large works of the authorities on the subject, and this book has been arranged with that end in view. It is not intended as a substitute for the excellent works already published, but to assist the student in the early days of his training as an accountant, so that he may more properly appreciate the more detailed treatment of the subject which he will find in the more advanced treatises.

The auditor is frequently invited to advise on accountancy organisation and modern methods, consequently a chapter is included dealing with these important matters.

The cases mentioned will be found to be only those which should be most familiar to the student.

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