Translation of the Pages (154-197 ) from: Book Entitled “Science of Auditing”

Abstract

The translater translated three chapters of the book “The science of Auditing” by ZuhairAlhadrab. The translater translated the pages from “154-197” comprehensive hen save book that covers three main issues, Auditing the traded assets and long term, Audit obligation and short and long term property rights, and Auditing property Right and provisioning and other payables. Auditing the traded assets and long term it is the most important chapter of Auditing, and it contains the audit expiry date of goods, Notes receivable and audit rights holders of the project. Moreover, it tackles audit obligation ant short and long term property rights, and the following explanation of how to audit the elements of the business result for the financial period ended. Finally, chapter thirteen is about Auditing property Right and provisioning, and other payables it contains audit procedures capital Reserves, operating account, trading account and the profit and loss accounts.