Inspection of Impor­tant Documents and Books | Auditor | Company Audit

An auditor should carefully go through all the important documents of a company and also various books before commencing actual audit work; other­wise he will be guilty of negligence in duty. A. Documents: The principal documents and books that an auditor should see and the special points that he should consider in respect of each are enumerated hereunder: 1. Memorandum [...]