Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 3
... auditing law by the Kansas State Municipal Accounting Board . Under this law municipal accounts are audited by : public accountants in accordance with an audit program and other requirements cfixed by the state authorities . Public ac ...
... auditing law by the Kansas State Municipal Accounting Board . Under this law municipal accounts are audited by : public accountants in accordance with an audit program and other requirements cfixed by the state authorities . Public ac ...
Էջ 110
... audit procedures . There is no one effective audit program . Indeed , if an audit program is to be successful it must change sufficiently from year to year in order that those who might wish to mis- lead the auditor cannot foresee his ...
... audit procedures . There is no one effective audit program . Indeed , if an audit program is to be successful it must change sufficiently from year to year in order that those who might wish to mis- lead the auditor cannot foresee his ...
Էջ 278
... audit- ing . " To them , anything an accountant does is auditing . When an " audit " is re- quested , make sure that an audit is really wanted ; and not just a " check - up . " Auditing work for smaller clients often requires a ...
... audit- ing . " To them , anything an accountant does is auditing . When an " audit " is re- quested , make sure that an audit is really wanted ; and not just a " check - up . " Auditing work for smaller clients often requires a ...
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accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury