Excerpt from Capitalizing the Auditor's Viewpoint The current Reading Assignment consists of three parts: (1) this Talk, (2) Part II of Volume 21, Accounting Practice and Audit ing, and (3) Problem No. 21. Business men know the value of a fresh viewpoint on their affairs, and giving it is no small part of the serv ice which the auditor renders business. A new outlook on business is the reader's gain from the present assign ment. He learns to look upon affairs with a searching but calm and deliberate criticism. He cannot read the Text on Auditing without imbibing some of its spirit - a spirit that will temper his judgment and protect him against ill - considered action. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.