Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 51
... internal control s defined in " Generally Accepted Auditing A standards " , the auditing process appears to call for a study of and evaluation of the existing internal control system as a basis for the determi- nation of the extent of ...
... internal control s defined in " Generally Accepted Auditing A standards " , the auditing process appears to call for a study of and evaluation of the existing internal control system as a basis for the determi- nation of the extent of ...
Էջ 77
... Internal Revenue Service will be in- terested in a new Index to Administra- tive Procedures published in Internal Revenue Bulletin 1961-7 , February 13 , 1961 , as Announcement 61-15 . Many practitioners have found it difficult on ...
... Internal Revenue Service will be in- terested in a new Index to Administra- tive Procedures published in Internal Revenue Bulletin 1961-7 , February 13 , 1961 , as Announcement 61-15 . Many practitioners have found it difficult on ...
Էջ 49
... internal control survey are the most direct source of information which will influence the auditor in his decisions . If a company has extremely strong internal controls in accounting areas , the auditor can afford to be less stringent ...
... internal control survey are the most direct source of information which will influence the auditor in his decisions . If a company has extremely strong internal controls in accounting areas , the auditor can afford to be less stringent ...
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accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York