Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 52
The Auditor's Protection Against Liability Based on Clients ' Fraud Footnotes and References. By Robert D. Ready A lawyer suggests that fraud or contributory negligence on the part of a client may provide an adequate defense of an auditor's ...
The Auditor's Protection Against Liability Based on Clients ' Fraud Footnotes and References. By Robert D. Ready A lawyer suggests that fraud or contributory negligence on the part of a client may provide an adequate defense of an auditor's ...
Էջ 55
... auditor to discover the defalcation of a trusted employee , the obvious answer to the claim is that , unless the auditor specifically undertook to investigate for fraud , such an undertaking was not a part of the contract of audit.35 If ...
... auditor to discover the defalcation of a trusted employee , the obvious answer to the claim is that , unless the auditor specifically undertook to investigate for fraud , such an undertaking was not a part of the contract of audit.35 If ...
Էջ 41
... auditor's suspicion was not intended . Certainly , some auditors are more suspicious than others . But the auditor recognizes that the large majority of people are honest ; he is not assuming that everyone is guilty of fraud unless ...
... auditor's suspicion was not intended . Certainly , some auditors are more suspicious than others . But the auditor recognizes that the large majority of people are honest ; he is not assuming that everyone is guilty of fraud unless ...
Այլ խմբագրություններ - View all
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