Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 31
... opinion paragraph such as , " In our opinion , based upon our examination and upon the reports of other auditors with respect to ... etc. " In a few cases , the scope paragraph included a statement that the report of the other auditors ...
... opinion paragraph such as , " In our opinion , based upon our examination and upon the reports of other auditors with respect to ... etc. " In a few cases , the scope paragraph included a statement that the report of the other auditors ...
Էջ 62
... opinion . Surveys conducted among users of finan- cial statements , including bankers who were pre- sumed to be ... opinion , or ( 2 ) express a qualified opinion , or ( 3 ) disclaim an opinion on the state- ments taken as a whole and ...
... opinion . Surveys conducted among users of finan- cial statements , including bankers who were pre- sumed to be ... opinion , or ( 2 ) express a qualified opinion , or ( 3 ) disclaim an opinion on the state- ments taken as a whole and ...
Էջ 63
... opinion on the over - all fairness of the financial statements . On the other hand , such statements should be so carefully worded that a third party is not led to believe that the matters which led to a denial of an opinion are purely ...
... opinion on the over - all fairness of the financial statements . On the other hand , such statements should be so carefully worded that a third party is not led to believe that the matters which led to a denial of an opinion are purely ...
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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