NUMBER 12
CASE STUDIES
IN
AUDITING PROCEDURE
A MEDIUM-SIZED "SMALL LOAN" COMPANY
AN ELECTRONIC EQUIPMENT MANUFACTURER
This is the twelfth of a series of case studies sponsored by the Committee on Auditing Procedure of the American Institute of Certified Public Accountants to illustrate actual application of auditing procedures.
Published by
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 270 MADISON AVENUE, NEW YORK 16, NEW YORK