Auditing in Accounting: A Visual Approach to Auditing and Accounting Instruction

University of Belize

ENGL 31553- 1

Article Review

Instructor: Mrs. Lisa Ramirez

October 10th, 2017

Jerome K. Prescow (1963). A Visual Approach to Auditing and Accounting Instruction.

Introduction: Commented [LR1]: This genre is more scholarly and

requires APA format.

Jerome K. Prescow (1963) a student from Hofsira University wrote an article entitled: A visual

Approach too auditing and Accounting Instruction. The main argument is that first in order to

visualize the auditing process, it is first necessary to learn theto visualize the accounting Process.

The purpose is to allow the audience to understand that the audit process becomes merely a trial

and error procedure. One of the blindly following audit programs. Jerome Prescow (1963) went Commented [LR2]: Am not sure what this signifies.

about using a used a quantitave approach using charts and examples to help the audience have a

very clear view of the Visual of Approach to Accounting and Auditing. The target Audience is

students and beginning accountants.

Thesis: Visualizing the Approach to Auditing and Accounting may be easy for experience

persons but a student has to follow the process. Commented [LR3]: The thesis should establish what the
writer does well in the article and what he could do better.

Summary:

Jerome Prescow starts by saying that students and beginning accountants often find it difficult ot Commented [LR4]: proofread

visualize the entire auditing process. In order to visualize the auditory process, it is first

necessary to learnt ot? visualize the accounting process. To fully understand the accounting

process you have to repetitively do the parts of it. College accounting departments have

recognized the need for providing students with an overview of the accounting and auditing
process usually resort to the practice set. The practice set is part of a general plan to teach Commented [LR5]: there seems to be a disconnect
between the initial thought and this final one? Because
seems to be missing
auditing in an integrated manner, which and it bbecomes a valuable tool. , but tToo often,

however, it is not coordinated properly. One way to picture the accounting process is as a

gigantic funneling process. A large number of transactions in the form of unclassified. The basic Commented [LR6]: fragment

step in the accounting process remains the same: the recording, classification and summarization

of the business transactions of the auditory process can be outside procedures can appended to

the end process. The best way to incorporate the visual is to draw diagrams on slides or charts. Commented [LR7]: I think this should be two sentences.

Auditing Process is more of an external visualizing process while as the Accounting process is

more of an Internal Visualizing process. Commented [LR8]: But since you are making suggestions
here, it could better reflect a summary of the article. A
summary is devoid of opinion.
Appreciation:

Jerome Prescow letallowed me as a reader to appreciates his approach to explaining the

visualizationing of the auditing and Accounting Processes. Giving examples like saying to audit

with this fragmented concept of the auditing process is like trying to put together a jigsaw puzzle Commented [LR9]: What do you mean by this?

with no idea of how the finished product should appear. That is true because when auditing

experience is used to help the auditor fully understand the statements presented. ahead. The

steps given to first learn to visualize is by beginning my? doing the write up for the complete set

of books repetitively but because of modern technology it is hard for that so the beginning

accountant usually only get a certain segments to start from which then make the process a little

more challenging. The use of diagram to explain the visualizing of both the accounting process Commented [LR10]: You are trying to say too much in
one, and I guess I am still a little confused as to what exactly
you appreciate.
and the Auditing Process is..because it allows the reader to understand the information much

clearer than to have just lone words to explain. Stating that using the electronic methods or Commented [LR11]: You have said this before and the
commentary is a little pedestrian.
mechanical methods some steps in the accounting process can be modified or bypassed.

Examples of Procedures that are outside the records would include confirmations over-all check,
independent computation, and observations of inventories. And these go beyond the records to

secure information. The imaginative use of visual devices can be a potent factor in overcoming a

fragmented approach to the teaching of auditing and accounting.
Commented [LR12]: Where is the critique? What do you
think could have been done better?
Commented [LR13]: So you appreciate his integration of
the visualization of the process? why? What does this
allow? How are you limited otherwise?

Conclusion:

Students or even beginning accountants can take away some vital information from this article.

Information as in to? visualize the auditing process you must first be able to visualize the

accounting instructions because if you cant do that then the auditing process wont be

understandable. The individual auditing procedures, such as vouching, cross footing, reconciling,

etc. The audit process becomes a trial-and-error procedure- one of the blindly following audit

programs. The practice set is coordinated as a part of a general plan to teach auditing in an

integrated manner. If the accountant or bookkeeper is concerned with digesting a mass of

unclassified information in a meaningful way. The auditor is principally concerned with trying to Commented [LR14]: Fragment.
Work to complete your ideas a little more fully. The often
truncated nature of the discussion leads to confusion.
verify the finished product of this digestive process.