LISTING

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Definitions

1. the auditor's action in writing down items said by the pc in response to a question by the auditor. (HCOB 5 Dec 62)

2. this is something Listed by the pc. The pc says it. It is from a question. The auditor asks the question, the pc then gives him items which the auditor then writes down from the pc. (Class VIII No. 11)

3. a special procedure used in some processes where the auditor writes down items said by the preclear in response to a question by the auditor in the exact sequence that they are given to him by the preclear. (Scn AD)

4. in Listing, today the correct L&N item must BD and F/N. (HCOB 20 Apr 72 II)