Excerpt from Principles of Auditing, 1916
A young man cam to New York with the intention of entering the profession of accountancy. He was energetic and ambitious; had a good general education and some experience in accounting work. He obtained employment with a firm of certified public accountants. The usual grind of footing and checking followed for a while; always under the direction of the man in charge of the engagement. Finally came the long sought chance to go out on an engagement alone. He received no instructions; in fact he never had received any instructions about how the work should be done. What he had learned had been learned by observation. He had been afraid to ask questions for fear such procedure would create the suspicion that he did not know as much about his work as he should. For the same reason when sent on the engagement alone he did not ask for working papers and reports which would serve as guides. The result of his work almost proved disastrous. Conscientious and careful as the work had been the report, although prepared with great pains, was not in the form used by the firm. When it was reviewed by the report department it was not only torn to pieces and made over but the accountant was held up to ridicule before a number of persons who happened to be in the room.
This unfortunate experience would have broken the spirit of some men. In this case it only served to hash the subject into a frenzied determination to succeed in the field of endeavor which he had chosen.
How he toiled far into the night for several years while carrying on his daily work, at the same time getting a technical education, as well as some of his many and varied experiences, might make an interesting story but they have no place here. Some of the things he was never able to find in books and about which he was too proud to ask are set forth in this book.
It is dedicated to a man who represents all that is fine and noble in a professional man; one who cannot help but be an inspiration to all who come in contact with him.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. Это и многое другое вы найдете в книге Principles of Auditing, 1916 (Classic Reprint) (John Raymond Wildman)