Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 557
... procedures , especially Statement on Auditing Procedure No. 23 , and give the client the kind of services that he needs T WO OBSTACLES CONFRONT the local practitioner as he moves through the principal steps in the audit of his small ...
... procedures , especially Statement on Auditing Procedure No. 23 , and give the client the kind of services that he needs T WO OBSTACLES CONFRONT the local practitioner as he moves through the principal steps in the audit of his small ...
Էջ 558
... procedures followed in detail . This is necessary because of lack of internal con- trol ; frequently special attention must be given to signatures , endorsements , and the like . Test checks are not sufficient . Unfor- tunately the ...
... procedures followed in detail . This is necessary because of lack of internal con- trol ; frequently special attention must be given to signatures , endorsements , and the like . Test checks are not sufficient . Unfor- tunately the ...
Էջ 711
... procedures . When the accountant criticizes the procedures for the receipt and deposit of money and states that each day's receipts should be deposited promptly and in their entirety , he is outlining one step in good accounting procedure ...
... procedures . When the accountant criticizes the procedures for the receipt and deposit of money and states that each day's receipts should be deposited promptly and in their entirety , he is outlining one step in good accounting procedure ...
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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