Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 73
... audit reports did indicate that only net pro- ceeds were included . This treatment was explained in both the audit report and at the hearing on the ground that the mail campaign was conducted by a " volunteer special events committee ...
... audit reports did indicate that only net pro- ceeds were included . This treatment was explained in both the audit report and at the hearing on the ground that the mail campaign was conducted by a " volunteer special events committee ...
Էջ 84
... Audit Reports , Programs and Working Papers ; Internal Control ; Cash ; Receivables ; Inventories ; Plant , Property and Equipment ; Liabilities ; and Accountant's Legal Responsibility ; ( 2 ) participated in the section discus- sion of ...
... Audit Reports , Programs and Working Papers ; Internal Control ; Cash ; Receivables ; Inventories ; Plant , Property and Equipment ; Liabilities ; and Accountant's Legal Responsibility ; ( 2 ) participated in the section discus- sion of ...
Էջ 49
... audit judgment . It should be apparent that in using this statistical approach at least three judg- ment decisions are required : expected maximum error rate , precision , and risk . Initially , these are difficult decisions to make and ...
... audit judgment . It should be apparent that in using this statistical approach at least three judg- ment decisions are required : expected maximum error rate , precision , and risk . Initially , these are difficult decisions to make and ...
Այլ խմբագրություններ - View all
Common terms and phrases
accepted accounting principles accounting practice accounting principles American Institute amount analysis annual application assets auditor balance sheet basis budget capital cash cent Certified Public Accountants client committee copy corporation cost countants CPA examination deduction depreciation disclosure dividends earnings electronic data processing employees equipment experience Federal financial statements funds income tax individual industry Institute of Certified Institute's interest Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability long-term leases loss machine ment method NCR Paper obligation Olive & Co operations partner partnership payment period practitioner present problems production profes professional profit punched card punched tape purchase received records result rules sample Section staff standards taxable taxpayer tion transaction University York