Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 31
... specific problems do not depend on a precise distinction between postulates and principles . While we should , of course , strive to achieve a logical distinction in this respect , it is reassuring to realize that the end results of the ...
... specific problems do not depend on a precise distinction between postulates and principles . While we should , of course , strive to achieve a logical distinction in this respect , it is reassuring to realize that the end results of the ...
Էջ 41
... specific 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 ...
... specific 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 ...
Էջ 42
... specific circumstances which could be expected to arouse the auditor's suspicion . These are very difficult to illustrate because it usually takes a number of factors to incite suspicion ; hence illustrations would require lengthy ...
... specific circumstances which could be expected to arouse the auditor's suspicion . These are very difficult to illustrate because it usually takes a number of factors to incite suspicion ; hence illustrations would require lengthy ...
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accepted accounting principles accounting practice accounting principles Accounting Principles Board Accounting Research AICPA American Institute amount analysis annual assets Auditing Procedure auditor balance sheet bank basis capital cash cent Certified Public Accountants client committee corporation CPA examination CPA firm data processing deduction depreciation direct costing dividends earnings effect employees expenses experience Federal financial statements fraud funds statement income statement income tax Institute of Certified internal control Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability Lifo machine material ment method NCR Paper Olive & Co operations paper payment period personnel practitioner present president problems production professional profit punched tape purchase question records responsibility result sample Section staff standards taxable taxpayer techniques tion York