Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 66–ի 1-ից 5-ը:
Էջ 38
... audit , it has been claimed by some that the verification of the cash balance is no part of the duty of the auditor . From a practical standpoint , I should be disposed to question this dictum , and an actual instance may be adduced to ...
... audit , it has been claimed by some that the verification of the cash balance is no part of the duty of the auditor . From a practical standpoint , I should be disposed to question this dictum , and an actual instance may be adduced to ...
Էջ 39
... audit which does not probe the bank account is almost worthless . * 401. In the verification of the bank balance ... auditing . Possibly the contract for auditing expressly excluded verification of cash ; in that case the Trust Company ...
... audit which does not probe the bank account is almost worthless . * 401. In the verification of the bank balance ... auditing . Possibly the contract for auditing expressly excluded verification of cash ; in that case the Trust Company ...
Էջ 40
... audit involving checks outstanding can only be regarded as provisional and is not complete until those checks have been paid and their amounts re - examined . 405. One of the most important points to be considered in the inauguration of ...
... audit involving checks outstanding can only be regarded as provisional and is not complete until those checks have been paid and their amounts re - examined . 405. One of the most important points to be considered in the inauguration of ...
Էջ 41
... The professional accountant can better explain , instruct and supervise with the assistance of charts , and , in case of an explanation or Salaries account account Thofit and audit , a chart in 41 The Use of Charts in Accountancy. ...
... The professional accountant can better explain , instruct and supervise with the assistance of charts , and , in case of an explanation or Salaries account account Thofit and audit , a chart in 41 The Use of Charts in Accountancy. ...
Էջ 42
Salaries account account Thofit and audit , a chart in the hands of his representatives. Illustration C. 169 Chart A Фираль Molds погодерно THE Dept $ 5 Sales Дерк a . Reserve Man Material 20 25 Materials and Supplies Merchandise ...
Salaries account account Thofit and audit , a chart in the hands of his representatives. Illustration C. 169 Chart A Фираль Molds погодерно THE Dept $ 5 Sales Дерк a . Reserve Man Material 20 25 Materials and Supplies Merchandise ...
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American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University