Page 4 - eBook Audit Of Financial Statement Components

PREFACE

The writing and compiling of this eBook, Audit of Financial Statement Components, are aimed

in guiding the students to the practices of financial statements audit. It is the wish of the
writers, students as well as lecturers would find this eBook is useful in acquiring better

overview of the audit on the components of financial statements starting with revenue,

expenditure, current assets, non-current assets, current liabilities, non-current liabilities and

equity. The arrangement of this eBook is in accordance with the current polytechnic’s
syllabus.

The writers like to take this opportunity to express their sincere gratitude to the people who

have been instrumental in the completion of this eBook and humbly apologize if there are any
shortcoming.

Che Rugayah Che Ismail,

Roslina Idris,

Commerce Department,

Polytechnic Kota Bharu,

KM24 Kok Lanas,

16450 Ketereh,

Kelantan.

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