Excerpt from The Principles of Auditing: A Practical Manual for Students and Practitioners
The subject of auditing is so vast, that the standard works, of necessity, are somewhat lengthy and cumbersome books, and a considerable part of the matter contained therein is intended for practitioners only. This book has been written primarily for students, with the object of providing a book of convenient size, and at a reasonable cost, that will deal with all the general principles that govern every audit; and so form a stepping-stone to the larger works.
I have endeavoured to cover the whole of the groundwork with which every student of auditing must be familiar and to explain the principles and reasons underlying each subject dealt with. On the other hand, owing to lack of space, I have omitted specialised subjects, such as the different classes of audits and investigations; for if all these were included, the whole book would have had to be condensed so considerably, that it would have been impossible adequately to discuss the important root principles that apply to every audit. For the same reason all the various Acts of Parliament to which auditors have at times to refer, have been omitted, but the sections of the Companies (Consolidation) Act, 1908, with which every auditor must be familiar, have been included.
The appendix contains one hundred examination questions, which run in order with the text of the book, and it is thought that these will prove of value to students for the purpose of testing their knowledge with a view to preparing for examinations.
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