Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 36
... internal audit program . Savings and loan associations gen- erally were slow to develop internal audit pro- grams . With notable exceptions , chiefly among the larger associations , internal auditing is still defi- cient . The ...
... internal audit program . Savings and loan associations gen- erally were slow to develop internal audit pro- grams . With notable exceptions , chiefly among the larger associations , internal auditing is still defi- cient . The ...
Էջ 63
... internal control system and a careful examination of internal control procedures in actual operation . If internal control procedures are inadequate or non- existent , as may be the case in small business enter- prises , then detailed ...
... internal control system and a careful examination of internal control procedures in actual operation . If internal control procedures are inadequate or non- existent , as may be the case in small business enter- prises , then detailed ...
Էջ 67
matters by reliance on the functioning of a sound system of internal control . In my judgment , the reason that the auditor has chosen to rely on the system of internal control is his recognition of the following limitations on the ...
matters by reliance on the functioning of a sound system of internal control . In my judgment , the reason that the auditor has chosen to rely on the system of internal control is his recognition of the following limitations on the ...
Այլ խմբագրություններ - View all
Common terms and phrases
accounting principles accounts receivable American Institute amount analysis annual application audit auditor balance sheet bank basis bookkeeping budget capital cash cent certified public accountants City client committee complete copy corporation cost countants coupon current assets data processing December 31 deduction depreciation earnings employees equipment expenses experience financial statements Friden income statement income tax industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY ledger liabilities Lifo loans loss machine ment method NCR Paper operating opinion partner partnership payable payroll period personnel plans position practitioners prepared problems procedures production profes professional profit purchase practice questions receipts records result Revenue Royal McBee salary staff standards stockholders tion value theory XX,XXX.XX York