ABSTRACT

This chapter provides an overview of employ opportunity which your Society has been good enough to afford to me in considering the wider uses of accountancy in its application to the varying requirements of the various trades with which we are, as auditors and accountants, professionally connected. The opportunities of acquiring technical knowledge of trades will not fall very largely to the student during his term of articles. The directors may be disposed to recommend to the shareholders an auditor's fee which will not admit of further inspection of the books than is necessary to verify the figures in the Balance Sheet. The directors may be disposed to recommend to the shareholders an auditor's fee which will not admit of further inspection of the books than is necessary to verify the figures in the Balance Sheet. Joint stock companies require their accounts to be audited at the time most convenient to themselves, and cannot wait for official convenience.