Scientific Auditing
Scientific Auditing
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In our eReader you can find the full English version of the book. Read Scientific Auditing Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Scientific Auditing
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He first determines the original amount of the fund and then deducts the amount of the petty cash disbursements as evidenced either by a petty cash blotter or petty cash receipts taken for the several disbursements. The difference between the amount of the original fund and the disbursements gives the amount of petty cash which should be on hand. The auditor then makes a list of the petty cash showing the number of each denomination of bills, gold, silver and fractional coin, making extensions ...and taking the total verifying the amount of actual petty cash on hand as shown by his list with the amount that there is supposed to be on hand, According to the petty cash record. If there is any shortage the auditor makes note of the fact. If, for any reason, there is more cash on hand than is called for by the record he also makes note thereof, as the bookkeeper or cashier may have made an error in his favor in handling the money.
VERIFICATION OF THE BANK BALANCE.
In verifying the bank balance the auditor secures from each bank with which the company transacts business a certificate show- ing the balance on deposit to the credit of the company at the close of the period the audit covers according to his contract.
What to read after Scientific Auditing?
You can find similar books in the "Read Also" column, or choose other free books by Raymond Herbert Spear to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
He first determines the original amount of the fund and then deducts the amount of the petty cash disbursements as evidenced either by a petty cash blotter or petty cash receipts taken for the several disbursements. The difference between the amount of the original fund and the disbursements gives the amount of petty cash which should be on hand. The auditor then makes a list of the petty cash showing the number of each denomination of bills, gold, silver and fractional coin, making extensions ...and taking the total verifying the amount of actual petty cash on hand as shown by his list with the amount that there is supposed to be on hand, According to the petty cash record. If there is any shortage the auditor makes note of the fact. If, for any reason, there is more cash on hand than is called for by the record he also makes note thereof, as the bookkeeper or cashier may have made an error in his favor in handling the money.
VERIFICATION OF THE BANK BALANCE.
In verifying the bank balance the auditor secures from each bank with which the company transacts business a certificate show- ing the balance on deposit to the credit of the company at the close of the period the audit covers according to his contract.
What to read after Scientific Auditing?
You can find similar books in the "Read Also" column, or choose other free books by Raymond Herbert Spear to read onlineMoreLess
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