Auditing Theory and Practice, Vol. 2 of 2 (Classic Reprint) by Robert Hiester Montgomery
Auditing Theory and Practice, Vol. 2 of 2 (Classic Reprint) by Robert Hiester Montgomery PDF, ePub eBook D0wnl0ad
CHAPTER IINTRODUCTORY
The scope of twentieth century auditing is so extensive that
there are very few industries which are not important enough
to justify an entire book dealing with their own special probl$!ms.
The Accountants' btdex, published by the American Institute of
Accountants, which refers to little morc than titles of books, and
articles on special subjects, contains 1578 pages.
:Much important cost, and constructive auditing work is
being done by specialists for vhom there is a large and constantly
increasing field. This volume, however, is not designed for the
specialist who seeks light regarding his specialty. It is written
expressly for students and for those who desire to know something
more or less technical about a number of businesses.
Vhen an auditor gets away from the general principles of
auditing, he should think and act modestly. Of course, we
should ahvays try to be modest; but sometimes) when an auditor
knows that he is right in a matter
Table of Contents
CONTENTS; CnAPrEIt; I; II; lli; IV; V; I:ttROOUCfOlty; FI:NA~C1AL-(Part I); National and State Banks; Savings Banks; Trust Companies; FIN'A-;cru,-(Part II}; Investment Companies; Stock-Brokers; FINAXCIAL-(Part In); Foreign Exchange Accounts; Building and Loan Associations; INSUltANC£ •; Fire Insurance; Life Insurance; ; ; PAOE; 3; 8; 86; Employers' Liability Mutual Insurance Companies; Casualty, Health, Surety, Title Guarantee and Other Companies; Insurance Agencies; VI MANUFACl'UluNG-(Part I) •; General; Foundries; Textiles; Cement Companies; VII MANtTFACTt1lU'o-(Patt II) •; Printers; Puhlishers of Rooks; Publishers of Magazines and Newsp3pers; Fertilizer 1 lanufactur
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