Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 75–ի 1-ից 3-ը:
Էջ 51
... internal control . Auditors generally agree that internal control , at its best , is not completely effective as a preventative of errors or irregularities because of such things as perfunctory performance of control procedures ...
... internal control . Auditors generally agree that internal control , at its best , is not completely effective as a preventative of errors or irregularities because of such things as perfunctory performance of control procedures ...
Էջ 41
... internal check unaccompanied by other factors pointing toward a fraud should not ordinarily arouse the auditor's suspicion . If this were not the case , an auditor would most likely be precluded from expressing an opinion on statements ...
... internal check unaccompanied by other factors pointing toward a fraud should not ordinarily arouse the auditor's suspicion . If this were not the case , an auditor would most likely be precluded from expressing an opinion on statements ...
Էջ 53
... internal control effectiveness ; he must rely solely on “ yes ” and “ no ” answers . The use of a quantified internal control survey retains the advantages of " yes " and " no " answers , but indicates the affirmative response with a ...
... internal control effectiveness ; he must rely solely on “ yes ” and “ no ” answers . The use of a quantified internal control survey retains the advantages of " yes " and " no " answers , but indicates the affirmative response with a ...
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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