Fundamentals of Auditing

Chapter 13

Special Audit

13.1 INTRODUCTION

The main aspects of the auditor’s work are common to all types of audit, but as every organisation will have its own peculiar facets, it will be necessary for the auditor to apply his skill and judgment individually in carrying out his audit work. There are, however, certain types of organisations that will require special treatment, either owing to the exceptional nature of work or to their being covered by statutes, which require the investigation and presentation of certain information.

While framing audit programme concerning the audit of specialised enterprises, the auditor should ask himself the following questions:

1. Are there any special statutory regulations covering the enterprise?
2. Are there ...