EFFICIENT AUDIT OF FINAL ACCOUNTS AND THE FORMATION OF AUDITOR OPINION
CHAPTER ONE 1.0 INTRODUCTION The practice of public accountability can be traced back to ancient time. In ancient grace all local officers a servant were required to reader accounts for receipts and expenses to their masters. During the nineteen century, industry enterprise was greatly expended and the evolution of the mechanized factories involved the provision of finance for in excess of that required by industry under the joint stock company ...
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