A Translation of the Pages (13-50) of the Book Entitled: “Science of Auditing” by Dr. Zuhair Al-hdrib

Abstract

This study consists of the translation of chapters, eight, nine, ten and eleven of the book “the Knowledge of Auditing”. Chapter eight outlines the auditing proving, types of proving evidences, and the difficulties of proofs and means of obtaining evidences collection. Chapter nine tackles the procedures of conducting auditing process, internal planning of auditor’s office, and preliminary steps of new auditing process and auditing programs. Chapter ten discusses internal control and its basic objectives. It also explains the factors behind developing internal auditing and the fundamentals of sound internal auditing systems in addition to depicting executive procedures for the achievement of internal auditing characteristics as well as aspects of cooperation between internal and external auditors. Chapter eleven illustrates circulating and long-term assets and their kinds. Yet, the study clearly highlights the significance of the knowledge of Auditing and the extent to which is required by companies as well as in internal and external auditing.