Excerpt from Scientific Auditing During the past two decades so many volumes have been written upon the subjects of bookkeeping, accounting, auditing, cost accounting and systematizing that it might seem difficult for any one to undertake the successful authorship of a new volume complete with up-to-date ideas and suggestions. To a certain extent this would be true if it was not for the fact that during this period a remarkable change has been made in all lines of commercial endeavor. Such marvelous improvements have been effected as to require a corresponding development in the science of accounting and auditing, to meet present day needs. Systems of accounting or methods of auditing employed with the highest degree of efficiency twenty or even ten years ago prove wholly inadequate for present use. Prior to entering upon a discussion of that particular branch of the science of accounting known as "Auditing," it is considered advisable to comprehensively define the position of the bookkeeper, accountant, auditor, cost accountant and systematizer in the affairs of the commercial world and their co-relation, which is similar to the corresponding relations of bookkeeping, accounting, auditing, cost accounting and systematizing. The Bookkeeper. A person who keeps the accounts of another person, partnership or corporation. An officer who has charge of keeping the books and accounts in a public office is also designated as a bookkeeper. The duties of a bookkeeper consist in keeping an accurate record of the business transactions of the party by whom he is employed, prepare statements from time to time to show the condition of affairs of the business and provide such other information as is required. He should be always on the alert to make note of any suggestions or ideas for formulating plans for improving the standard of the work, so that he will accomplish more with less labor, and produce better results. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.