Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 45
... procedures and methods , it was not until formation of the com- mittee on auditing procedure , as we know it to- day , and the adoption by the membership of " Extensions of Auditing Procedure " nearly twenty years ago , that the ...
... procedures and methods , it was not until formation of the com- mittee on auditing procedure , as we know it to- day , and the adoption by the membership of " Extensions of Auditing Procedure " nearly twenty years ago , that the ...
Էջ 66
... procedure A sizeable number of hospitals have not ac- cepted certain of the recommended procedures , particularly those related to depreciation , but in other respects keep their accounts in accordance with the recommended procedures ...
... procedure A sizeable number of hospitals have not ac- cepted certain of the recommended procedures , particularly those related to depreciation , but in other respects keep their accounts in accordance with the recommended procedures ...
Էջ 59
... procedures require confirmation of receivables and our statements on such procedures make no exception for cash - basis statements and ( 2 ) we can not be sure the entity has recorded all of its cash collections unless we request ...
... procedures require confirmation of receivables and our statements on such procedures make no exception for cash - basis statements and ( 2 ) we can not be sure the entity has recorded all of its cash collections unless we request ...
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Common terms and phrases
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