Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 84
... examination by supervisory authorities to take the place of their examination . This confidence , Mr. Shirk states , is misplaced because the supervisory ex- amination is not an audit and does not cover the points which should be cov ...
... examination by supervisory authorities to take the place of their examination . This confidence , Mr. Shirk states , is misplaced because the supervisory ex- amination is not an audit and does not cover the points which should be cov ...
Էջ 88
... examination attempts to meas- ure accounting knowledge , ability to apply or use the knowledge , and judg- ment in regard to accounting matters . The CPA examination is kept reason- ably current insofar as accounting practice is ...
... examination attempts to meas- ure accounting knowledge , ability to apply or use the knowledge , and judg- ment in regard to accounting matters . The CPA examination is kept reason- ably current insofar as accounting practice is ...
Էջ 30
... Examination in his own community , under the supervision of a local Certified Public Accountant ( or an attorney at law if no CPA is available ) . The examination questions , prepared by the IAS Faculty , are forwarded under seal to the ...
... Examination in his own community , under the supervision of a local Certified Public Accountant ( or an attorney at law if no CPA is available ) . The examination questions , prepared by the IAS Faculty , are forwarded under seal to the ...
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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