Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 73
... opinion if the sales had been made to various customers which were unre- lated to the client . In these circumstances what kind of an opinion can the auditor express ? Or must he deny an opinion ? It has been argued that the fairness of ...
... opinion if the sales had been made to various customers which were unre- lated to the client . In these circumstances what kind of an opinion can the auditor express ? Or must he deny an opinion ? It has been argued that the fairness of ...
Էջ 63
... opinion distinguished from a factual representation ? 2. What is meant by the term " present fairly " and how does ... opinion is , necessarily , the wording of the opinion paragraph of the standard form of auditor's report as ...
... opinion distinguished from a factual representation ? 2. What is meant by the term " present fairly " and how does ... opinion is , necessarily , the wording of the opinion paragraph of the standard form of auditor's report as ...
Էջ 69
... opinion . Where a qualified opinion is sufficient for the purposes of the financial statements , such an opinion may well be a preferable alternative to the undertaking of costly extended auditing proce- dures . Suggested wording of ...
... opinion . Where a qualified opinion is sufficient for the purposes of the financial statements , such an opinion may well be a preferable alternative to the undertaking of costly extended auditing proce- dures . Suggested wording of ...
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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