Spicer and Pegler's Practical Auditing

adjustments amount application audit balance sheet date bank capital cash book certificate charge cheques client Companies Act 1948 company's control accounts cost creditors dealt debentures debit debtors debts detailed directors disclosed discount dividends documents duty earnings per share ensure entries examined expenditure fair view files fixed assets fraud group accounts holding company impersonal ledger included internal check internal control investigation investments invoices issued liabilities loan loss account material ment necessary offence opinion outstanding paid particular payable payments period petty cash procedures profit and loss profit or loss programs properly prospectus provision for depreciation purchases purpose realised receipts received records regard respect revenue sales ledgers sample Schedule Section shareholders shares shown Standard Accounting Practice statement statistical sampling system of internal taxation tests trade transactions true and fair valuation value added tax verify vouched wages