Definitions/Listing
From scientopedia
Listing
Definitions → L → Listing
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)
