Practical auditing

allotment amount apply appointed Articles assets Auditor should ascertain Auditor should examine authorised Balance Sheet benefit Cash Book certificate charge cheques Commission Companies Consolidation Company’s considerable contract Court Creditors Debentures debited deposited depreciation Directors discount dividends duty entitled entries expenditure filed financial find firm first five fixed Fund holders Impersonal Ledger Insurance interest Investments invoices issued liability LIMITED COMPANY loan Loss Account manager meeting mortgage necessary office officer official outstanding paid Partner Pass Book payable payment period person Petty Cash PRACTICAL AUDITING premium Profit and Loss prospectus purchase purpose receipts received reference registered Registrar registrar of companies remuneration Reserve respect Revenue Sales Sales Ledgers Savings Bank securities share capital Shareholders Societies Act special resolution specific statement Stock sufficient thereof transactions transfer Trial Balance Trustee Trustee Savings Banks utilised verified vouched vouchers