Spicer and Pegler's Practical AuditingH.F.L., 1978 - 492 halaman |
Istilah dan frasa umum
adjustments amount application appointed audit authorised bank capital cash book certificate charge Chartered Accountants cheques client Companies Act 1948 company's consideration control accounts cost creditors dealt debentures debit debtors debts depreciation directors disclosed discount dividends documents duties ensure entries errors examined expenditure fair view firm fixed assets fraud group accounts holding company impersonal ledger included Inland Revenue internal check internal control investigation investments invoices issued judgement sampling liabilities loan loss account material ment necessary obtained offence opinion outstanding paid particular partners payable payments period person petty cash prepared procedures profit and loss profit or loss programs properly prospectus purchases purpose receipts received records regard respect revenue sales ledgers sample Schedule Section shareholders shares shown statement statistical sampling system of internal taxation tests trade transactions true and fair valuation verify vouched vouchers wages