Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
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... statement . It should be presented in all annual reports of corporations and be covered by the auditor's short ... statement as a major financial statement The committees of the American Petroleum Institute and the Panel of the Financial ...
... statement . It should be presented in all annual reports of corporations and be covered by the auditor's short ... statement as a major financial statement The committees of the American Petroleum Institute and the Panel of the Financial ...
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... statement should not be required . Can the auditor really say that a funds statement " presents ” anything more than a rearrangement of certain balance sheet and income statement ( and surplus ) data , and does “ generally accepted ...
... statement should not be required . Can the auditor really say that a funds statement " presents ” anything more than a rearrangement of certain balance sheet and income statement ( and surplus ) data , and does “ generally accepted ...
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... statement . For example , both the income statement and the funds statement could be characterized as showing the “ results of operations . ” Some of the letters contained comments on this point . 3. It should be standard practice for ...
... statement . For example , both the income statement and the funds statement could be characterized as showing the “ results of operations . ” Some of the letters contained comments on this point . 3. It should be standard practice for ...
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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