Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 81
... independent public accountant also have a " confidential relationship " with the licensee per- haps equal to the one existing with his client , the licensor ? 2. Should the independent account- ant make his working papers avail- able to ...
... independent public accountant also have a " confidential relationship " with the licensee per- haps equal to the one existing with his client , the licensor ? 2. Should the independent account- ant make his working papers avail- able to ...
Էջ 29
... independent licensed or certified public accountant or a firm of independent licensed or certified public ac- countants , in accordance with generally accepted auditing standards . As originally introduced , the bill had provided that ...
... independent licensed or certified public accountant or a firm of independent licensed or certified public ac- countants , in accordance with generally accepted auditing standards . As originally introduced , the bill had provided that ...
Էջ 49
... independent CPA or an internal auditor , the necessity for inde- pendence seems apparent . Indeed , it is almost a contradiction in terms to think of a person audit- ing data which he has either prepared or in which he has a strong ...
... independent CPA or an internal auditor , the necessity for inde- pendence seems apparent . Indeed , it is almost a contradiction in terms to think of a person audit- ing data which he has either prepared or in which he has a strong ...
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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