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Such an examination is carried out by a competent and unbiased person with the help of evidences, documents, information and explanations given to him. For example, if a person goes to a doctor to have himself examined, the doctor, only after a thorough examination of his body, gives his report as to whether he is healthy or not, and if not, what is the ailment he is suffering from. In the same manner, a businessman gets his books of accounts examined by a doctor of books of accounts i. In ancient Greece and Rome, accountants used to be appointed in order to maintain the records of the government treasuries. These accountants used to go to prominent judges to get their accounts certified and used to recite their accounts in front of those judges.
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Written in English. Davidson, Jr. Auditing Concepts and Methods book. Auditing Concepts and Methods: A Guide to Current Theory and PracticeCited by: Auditing concepts and methods book Principles and Techniques is an attempt to explain the concepts, principles and techniques of auditing, and their applications in practical situations, in a simple and lucid language. The primary object of writing this book is to meet the requirements of undergraduate students of commerce stream for all the Universities in India.
An Auditor should plan his work to complete his work efficiently and well within time. An Auditor must have impartial attitude and should be free from any interest. He should be honest and sincere to his work and he should do his work without any bias and prejudice.
Все стояли не шелохнувшись.
Хотя в последнее мгновение Беккер увернулся, Халохот сумел все же его зацепить. Он понимал, что пуля лишь слегка оцарапала жертву, не причинив существенного ущерба, тем не менее она сделала свое. Контакт был установлен. Жертва ощутила прикосновение смерти, и началась совершенно иная игра. Беккер мчался, не видя ничего вокруг, постоянно сворачивал, избегая прямых участков. Шаги неумолимо приближались.
Ну. Беккер кивнул. Уже в дверях он грустно улыбнулся: - Вы все же поосторожнее.