Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 64
... material misstatement known to him ... is materially negligent in the conduct of his examination ... or fails to direct attention to any material departure from generally accepted accounting principles . ... " ( Formerly Rule 5 ) The ...
... material misstatement known to him ... is materially negligent in the conduct of his examination ... or fails to direct attention to any material departure from generally accepted accounting principles . ... " ( Formerly Rule 5 ) The ...
Էջ 85
... materials . A wealth of carefully prepared material is available for the candidate's use . Considerable time can be saved by using it . One source of materials is designed specifically for the candidate . These are in the form of review ...
... materials . A wealth of carefully prepared material is available for the candidate's use . Considerable time can be saved by using it . One source of materials is designed specifically for the candidate . These are in the form of review ...
Էջ 88
... material , direct labor and overhead costs is expanded by the profit margin percentage to determine the value at selling prices of the goods produced thereby . In this case , such an analysis might indicate that the target , or budget ...
... material , direct labor and overhead costs is expanded by the profit margin percentage to determine the value at selling prices of the goods produced thereby . In this case , such an analysis might indicate that the target , or budget ...
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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