Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 30
... auditor's position is the extent to which he may have participated in the programming or re- view of the other auditor's examination . Where there is a high degree of collaboration . Between the principal auditor and the other auditor ...
... auditor's position is the extent to which he may have participated in the programming or re- view of the other auditor's examination . Where there is a high degree of collaboration . Between the principal auditor and the other auditor ...
Էջ 31
... auditor in- tends to limit his responsibility to the work di- rectly performed by him , it would appear that he ... auditing standards are substantially different from those prevailing in Other Auditors / Sprague 31.
... auditor in- tends to limit his responsibility to the work di- rectly performed by him , it would appear that he ... auditing standards are substantially different from those prevailing in Other Auditors / Sprague 31.
Էջ 32
... Auditing Procedure , to- gether with specific instructions with respect to the particular phases of the engagement . In some cases , the principal auditor may require a confirm- ing letter from the other auditor to the effect that ...
... Auditing Procedure , to- gether with specific instructions with respect to the particular phases of the engagement . In some cases , the principal auditor may require a confirm- ing letter from the other auditor to the effect that ...
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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