Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. The present work has been undertaken, at the request of many members of the Profession, for the purpose of providing a text-book on the subject of Auditing, which should be at once practical and comprehensive. NO pains have been spared to arrive at this result, and we hope the book will be found worthy Of its title.