Field auditor's manual and guide

INTRODUCTION: "This book is intended to serve as a comprehensive guide for filed auditors, company accountants and instructors. The nitty-gritty field work and peripheral audit techniques are detailed her for quick reference and application to the entire audit process. Over the years, standards and principles evolve and expand. Formats change. Government regulations change. Systems become more mechanized and sophisticated. Professional standards require more definitive reporting. However, in the field, the methods of analyzing, testing and proving any one particular account have changed little, varying only with the nature of the client's system and need for digging out footnote information or pertinent tax-return details. The audit process reverse-flow is: 1- The Report (Opinion), predicted upon. 2-The Examination, predicated upon. 3-Preliminary Planning, predicated upon having. 4- An overview of the audit process.