Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 95
... auditor , after considering the proposed system of internal control outside the com- puter , can advise as to whether any additional checks are required for audit purposes . Secondly , in the course of program- ming it is most likely ...
... auditor , after considering the proposed system of internal control outside the com- puter , can advise as to whether any additional checks are required for audit purposes . Secondly , in the course of program- ming it is most likely ...
Էջ 40
... auditor understands them The auditor's opinion on financial state- ments taken as a whole is shown to be the result of a complex series of subsidiary judg- ments in which these four steps are followed . THE HE independent auditor's ...
... auditor understands them The auditor's opinion on financial state- ments taken as a whole is shown to be the result of a complex series of subsidiary judg- ments in which these four steps are followed . THE HE independent auditor's ...
Էջ 43
... auditor may fail to identify and consider them all unless he makes a point of carefully reviewing the adequacy of the audit program in these terms . Evaluation of audit evidence The collection and evaluation of evidence pro- ceed , to ...
... auditor may fail to identify and consider them all unless he makes a point of carefully reviewing the adequacy of the audit program in these terms . Evaluation of audit evidence The collection and evaluation of evidence pro- ceed , to ...
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accepted accounting principles Accounting Practice accounting principles adding machine adjusted American Institute amount annual applicable assets auditor balance sheet basis bill budget capital cash cent Certified Public Accountants client Code committee computed copy corporation cost CPA examination December 31 deduction depreciation dividend dollars Dun & Bradstreet earnings employees expense experience Federal fees financial statements funds gain income statement income tax individual industry interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method National NCR Paper operations opinion partner partnership payment period practitioner prepared present problems production professional profit punched tape purchase question received records responsibility Revenue Royal McBee Section small business staff standards stockholders tax expense taxable taxpayer tion York