Auditing - Robert Hiester Montgomery - Bog

Auditing: Theory and Practice is a comprehensive book written by Robert Hiester Montgomery and first published in 1921. The book provides a detailed overview of the principles and practices of auditing, covering topics such as the role of auditors, the nature of auditing, the audit process, and the various types of audits. Montgomery's book is divided into three parts. Part one covers the fundamental principles of auditing, including the definition of auditing, the objectives of auditing, and the qualities required of auditors. Part two focuses on the audit process, including planning, risk assessment, evidence gathering, and reporting. Part three covers the different types of audits, including financial audits, operational audits, and compliance audits.The book is written in a clear and concise style, making it accessible to both students and professionals. Montgomery draws on his extensive experience as a practicing auditor to provide practical insights and examples throughout the book. The book also includes numerous case studies and exercises to help readers apply the concepts and techniques discussed.Overall, Auditing: Theory and Practice is a classic text on auditing that remains relevant today. It is an essential resource for anyone studying or working in the field of auditing, accounting, or finance.This scarce antiquarian book is a facsimile reprint of the old original and may contain some imperfections such as library marks and notations. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions, that are true to their original work.