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THE RIGHTS AND LIABILITIES OF AN AUDITOR
PRINCIPLES OF AUDITING PRACTICE
10 other sections not shown
accordance accounts actual addition adequate adjustments agree allowed amount annual apply appointed ascertain assets audit auditor balance sheet bank bills called capital carried cash cash book certificate charge clerk consideration contract cost course Court debentures debited debts depreciation directors dividend duty effect entitled entries examine expenditure expenses fixed fraud fund given hand held important included income interest investments invoices issued journal ledger liabilities limited loans manager matter means meeting method nature necessary obtain ordinary paid particular partnership pass payment period person possible profit and loss profits proper properly provisions purchase reasonable receipts received records reference regard registered reserve respect responsible securities seen separate shareholders shares shown statement taken term trading transfer true trustees usually verify Vouch whole