Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 51
... procedures , collusion , or fictitious documents . For this reason , in addition to their tests for compliance with internal control procedures , auditors generally test for the dollar correctness of accounting data to an extent ...
... procedures , collusion , or fictitious documents . For this reason , in addition to their tests for compliance with internal control procedures , auditors generally test for the dollar correctness of accounting data to an extent ...
Էջ 69
... procedures While the extended procedure of inventory observation met with considerable resistance by some certified public accountants when first adopted by the membership of the American Institute of Certified Public Accountants in ...
... procedures While the extended procedure of inventory observation met with considerable resistance by some certified public accountants when first adopted by the membership of the American Institute of Certified Public Accountants in ...
Էջ 41
... procedures . The reason for this should be apparent . Reference to compliance with procedures would result in confusion since there exists no official compendium of procedures required for the ordinary examination ; furthermore , no ...
... procedures . The reason for this should be apparent . Reference to compliance with procedures would result in confusion since there exists no official compendium of procedures required for the ordinary examination ; furthermore , no ...
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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