Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 64
... amount which would otherwise be required to be shown with respect to any item is not material , it need not be ... amount of all assets , other than fixed and intangible assets , must be shown separately . Materiality normally turns upon ...
... amount which would otherwise be required to be shown with respect to any item is not material , it need not be ... amount of all assets , other than fixed and intangible assets , must be shown separately . Materiality normally turns upon ...
Էջ 65
... amount , but he may check only a limited number of items under that amount or may check all of the smaller items but do so less precisely . In his work on additions to fixed assets , an auditor may conclude that it is not necessary to ...
... amount , but he may check only a limited number of items under that amount or may check all of the smaller items but do so less precisely . In his work on additions to fixed assets , an auditor may conclude that it is not necessary to ...
Էջ 73
... amount of the contingent loss cannot be as great as the amount of the contingent liability . In such cases , we agree that care should be exercised not to state the amount of the contingent liability in such a way that the reader would ...
... amount of the contingent loss cannot be as great as the amount of the contingent liability . In such cases , we agree that care should be exercised not to state the amount of the contingent liability in such a way that the reader would ...
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Common terms and phrases
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