Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 51
... audit operations that are performed customarily on a test basis . The standard audit program used on regular audits of this client was reviewed to select those audit operations that would lend themselves to statistical procedures . The ...
... audit operations that are performed customarily on a test basis . The standard audit program used on regular audits of this client was reviewed to select those audit operations that would lend themselves to statistical procedures . The ...
Էջ 52
... audit tests are performed ? ments of sales , perhaps with related suppression of charges to accounts receivable . 3 ... audit purpose of another typical audit operation : the comparison of sales invoices to the sales register and ...
... audit tests are performed ? ments of sales , perhaps with related suppression of charges to accounts receivable . 3 ... audit purpose of another typical audit operation : the comparison of sales invoices to the sales register and ...
Էջ 33
... AUDIT WORKING PAPERS . 145 3.00 A book containing each of the above 67 standardized audit WPs , in reduced size , filled out for a typical audit engagement , with innovations explained . C103 AUDITING MANUAL 119 2.95 Should be in the ...
... AUDIT WORKING PAPERS . 145 3.00 A book containing each of the above 67 standardized audit WPs , in reduced size , filled out for a typical audit engagement , with innovations explained . C103 AUDITING MANUAL 119 2.95 Should be in the ...
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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