The Annual Audit a Paper Read At the Conference of Principals of Technical Sc
The Annual Audit a Paper Read At the Conference of Principals of Technical Sc
James W Drury
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Now as to some of the routine work. Of course, the first essential is that the form of the accounts should be properly designed so as to meet the requirements of the Local Govern- ment Board, the Department, and the Committee. The form of account is under consideration at the present moment, and in due time the Local Government Board will intimate their requirements in the matter. Hardly less essential, however, from an audit point of view is it, that when the form is prescribed and the books p...rinted, the accounts should be written up in a neat, accurate, and methodical manner. This work must progress steadily through- out the year. The duty will occupy but little time if discharged immediately after each meeting at which payments are made; but if allowed to go into arrear the task will be found irksome, and will probably fall to be disposed of during some incon- venient and busy season at the expense of neatness and accuracy. Never use a knife or other eraser to obliterate an error in your books of account.
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