Practical Auditing

actual adjusting entries allotment amount apply appointed Articles assets AUDIT OF CASH AUDIT OF TRADING Auditor should ascertain Auditor's Report Bad Debts Balance Sheet Bank Bills Bought Journal Bought Ledger CASH TRANSACTIONS Cashier certificate charge cheques classes column COMPANIES ACTS Companies Consolidation considerable counterfoil Creditors debentures debit Debtors depreciation Directors Discount Dividends duty effect entry errors examined expenditure fictitious entries fixed fraud Impersonal Ledger interest Internal Check Investments invoices issued liability LIMITED COMPANY Loss Account memorandum nature necessary number of shares outstanding paid Partner Partnership Pass Book payable payment period Personal Account PRACTICAL AUDITING PRINCIPLES OF AUDITING Profit and Loss properly prospectus purchase purpose receipts received recorded reduction reference registered registrar of companies Report Reserve respect Revenue Sales Ledgers share capital Shareholders special resolution statement taken thereof Trial Balance Trust usually utilised verify vouchers vouching Wages