Author

George Ulseth

Date of Award

8-1954

Document Type

Thesis

Degree Name

Master of Arts (MA)

Abstract

In writing this thesis, two basic problems have been confronted by the author. First, there is the problem of its potential readership. If it were to be assumed that potential readers would be men who are experts in accounting and in insurance, much of the basic material relating to such concepts as generally accepted auditing standards", the purpose and content of audit programs, etc. could be eliminated. However, it is felt that it is necessary to assume that many potential readers will be undergraduates or laymen who need to have a foundation laid for them in order to grasp the significance of what is essentially the meat of the thesis. Secondly, the I subject matter itself is very broad, and could be considered adequate material for an exposition of much greater scope than would be possible in a Master's Degree thesis. The problem of limiting the discussion of the technical insurance problems · confronting an auditor, then, resolves itself into an effort to cover what the author considers the most important considerations involved, and then treating those points as adequately as possibly within the limitations of time and space that are necessarily imposed.

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