Audit of Hotels

There are many problems involved in any hotel audit, some of which are peculiar to the hotel industry such as control of cash assume greater proportions. Almost all sales points in a hotel make both cash and credit sales. The auditor should reconcile the total sales reported with the total of the bills issued by…

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Audit of Cinema

The special steps involved in its audit are stated below : (1) Verify that entrance to the cinema-hall during show is only through printed tickets;  that they are serially numbered and bound into books;  that the number of tickets issued for each show and class, are different though the numbers of the same class for…

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Audit of Club

A club is usually constituted as a company limited by guarantee. Therefore, various provisions of the Companies Act, 1956 relating to the audit of accounts of companies are also applicable to its audit. The special steps involved in such an audit are stated below : Vouch the receipt on account of entrance fees with members’…

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Audit of Hospital

The special steps involved in such an audit are stated below; (1) Vouch the Register of patients with copies of bills issued to them. Verify bills for a selected period with the patients’ attendance record to see that the bills have been correctly prepared. Also see that bills have been issued to all patients from…

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Audit of Small Companies

The duties and responsibilities of the auditors in respect of the individual small company client are the same as in larger audits and the satisfactory accomplishment of the work requires the skilful adaptation and application of the principles of auditing to the individual case. Because the relationship with the directors is frequently less formal, it…

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