Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 65
... client's legal counsel , or failing that , from a responsible official of the client . It is common to secure a written repre- sentation from the client as to all liabili- ties , both known and potential , and this representation is ...
... client's legal counsel , or failing that , from a responsible official of the client . It is common to secure a written repre- sentation from the client as to all liabili- ties , both known and potential , and this representation is ...
Էջ 703
... client's books . If the auditor , acting in an independent capacity , kept double entry books for the client , the flow through his working papers would be approximately the same as shown in Chart II . Whether the auditor should explain ...
... client's books . If the auditor , acting in an independent capacity , kept double entry books for the client , the flow through his working papers would be approximately the same as shown in Chart II . Whether the auditor should explain ...
Էջ 711
... Client NO ACCOUNTANT WOULD be expected to offer in his audit report a plan for a complete installation of an ... client's setup , unless that is one of the purposes for which he has specifically been engaged . However , we believe it ...
... Client NO ACCOUNTANT WOULD be expected to offer in his audit report a plan for a complete installation of an ... client's setup , unless that is one of the purposes for which he has specifically been engaged . However , we believe it ...
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Common terms and phrases
accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York