Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
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Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 38
... accepted auditing standards , but confirmation of receivables and observation of inventory count are the subject matter of two bulletins issued in 1958 and 1959 and are recommended as standard auditing procedures . When we turn to a ...
... accepted auditing standards , but confirmation of receivables and observation of inventory count are the subject matter of two bulletins issued in 1958 and 1959 and are recommended as standard auditing procedures . When we turn to a ...
Էջ 40
... accepted auditing standards . However , the ordinary examination incident to the expression of an opinion on financial statements is not primarily or specifically designed , and cannot be relied upon to disclose defalcations and other ...
... accepted auditing standards . However , the ordinary examination incident to the expression of an opinion on financial statements is not primarily or specifically designed , and cannot be relied upon to disclose defalcations and other ...
Էջ 67
... accepted accounting principles ' pertain to business enterprises in general . These include public utilities , common carriers , insurance companies , financial institutions , and the like that are subject to regulation by government ...
... accepted accounting principles ' pertain to business enterprises in general . These include public utilities , common carriers , insurance companies , financial institutions , and the like that are subject to regulation by government ...
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accepted American amount analysis application assets Association audit auditor balance bank basis capital cash cent Certified City client committee complete considered continue corporation cost counting course Department desirable determine direct earnings effect established examination exist expenses experience fact Federal firm funds give Government important income income tax increase individual Institute interest internal inventory investment issued loss material meeting ment method operations organization period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason receivable records responsibility result rules sheet staff standards statement tion United University York