Auditing Theory and Practice

accounts payable accounts receivable accrued actual amount ascer ascertain assets balance sheet bank banker basis bonds capital stock cash book cent certified Certified Public Accountants charges cheques client concern contracts controlling account corporation cost creditors current assets customers debtors deductions deposits depreciation depreciation reserves directors discount dividends duty earnings entries examination excess expenses fact fraud funds gross gross profit included income indorsements instance interest inventory investments invoices joint stock company ledger liabilities loans loss account manufacturing matter ments mortgage notes operations paid payable payments period plant possible practice principal professional auditor profit and loss proper public accountant purchase real estate realized reason receipts records reserve revenue securities shown sinking fund statement stockholders surplus taxicab thereof tion transactions treasury stock trial balance unless usually valuation verified vouchers