Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 37
... Audit Guide . A few state societies , too , such as those in New Jersey , Pennsylvania , Iowa , and Illinois , have taken an interest in recent years in the problems of this ... audit . In contrast , the audit Bank Audits / Shirk 37.
... Audit Guide . A few state societies , too , such as those in New Jersey , Pennsylvania , Iowa , and Illinois , have taken an interest in recent years in the problems of this ... audit . In contrast , the audit Bank Audits / Shirk 37.
Էջ 38
has begun his audit . In contrast , the audit begun in the morning before the vaults are opened pro- vides the maximum control . All cash , negotiables , and related records are locked up and no changes can be made after the CPA enters ...
has begun his audit . In contrast , the audit begun in the morning before the vaults are opened pro- vides the maximum control . All cash , negotiables , and related records are locked up and no changes can be made after the CPA enters ...
Էջ 40
... audit since it renders a service and has an accountability for the items being processed by it . Internal Control in Relationship to Audit Scope . The last special problem of scope relates to the appraisal of the system of internal ...
... audit since it renders a service and has an accountability for the items being processed by it . Internal Control in Relationship to Audit Scope . The last special problem of scope relates to the appraisal of the system of internal ...
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Common terms and phrases
accepted accepted accounting principles accounting principles American Institute amount annual application assets audit auditor bank basic basis budget capital cash cent Certified Public Accountants changes clients committee contract copy corporation CPA examination data processing December 31 deduction depreciation disclosure dividends Dun & Bradstreet earnings employees equipment estate tax estimated expenses experience Federal financial statements funds gift tax income tax independent industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method NCR PAPER operations opinion partner partnership position prepared present problems procedures production profes profession professional profit purchase question records responsibility result Revenue Royal McBee rules standards tax returns taxpayer tion York