Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 43
... certified public accountant should be virtually conclusive evidence that a trained , objective and incorruptible mind has been at work . If this were always the fact , no laws would be needed to force bankers , investors , creditors ...
... certified public accountant should be virtually conclusive evidence that a trained , objective and incorruptible mind has been at work . If this were always the fact , no laws would be needed to force bankers , investors , creditors ...
Էջ 44
... certified public accountants might be jointly availed of by insur- ance companies and the governmental regulatory bodies having jurisdiction over them . It was also expected to take such steps as might be found appropriate and best ...
... certified public accountants might be jointly availed of by insur- ance companies and the governmental regulatory bodies having jurisdiction over them . It was also expected to take such steps as might be found appropriate and best ...
Էջ 71
... certification is not required , the union may request the auditor to prepare such reports or review the data pre- pared by the union , or in special cases , by counsel . The final test of the value of the independent certified public ...
... certification is not required , the union may request the auditor to prepare such reports or review the data pre- pared by the union , or in special cases , by counsel . The final test of the value of the independent certified public ...
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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