Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 75
... opinion on the fairness of the presenta- tion of the financial statements , and his examination , made in accordance with generally accepted auditing standards , gives consideration to this possibility . However , the ordinary ex ...
... opinion on the fairness of the presenta- tion of the financial statements , and his examination , made in accordance with generally accepted auditing standards , gives consideration to this possibility . However , the ordinary ex ...
Էջ 57
the opinion paragraph , is usually cited as one form or type of qualified opinion . Identification of an ex- ception as to consistency with the term qualified opinion , even in those instances where the change is warranted and is ...
the opinion paragraph , is usually cited as one form or type of qualified opinion . Identification of an ex- ception as to consistency with the term qualified opinion , even in those instances where the change is warranted and is ...
Էջ 53
... opinion exist among equally competent lawyers and courts as to what is right . Most of us realize the danger to ... opinion on a similar situation . The critics of the wording of the opinion para- graph of our recommended short form of ...
... opinion exist among equally competent lawyers and courts as to what is right . Most of us realize the danger to ... opinion on a similar situation . The critics of the wording of the opinion para- graph of our recommended short form of ...
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Common terms and phrases
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