Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
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Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 71
... auditor . The committee considers such utilization reasonable in these circumstances ( and in accord- ance with generally accepted auditing standards ) and believes that the prin- cipal auditor may appropriately express an unqualified ...
... auditor . The committee considers such utilization reasonable in these circumstances ( and in accord- ance with generally accepted auditing standards ) and believes that the prin- cipal auditor may appropriately express an unqualified ...
Էջ 41
... auditor's responsibility for the discovery of fraud has been discussed at length in official pronouncements of the American Institute of Cer- tified Public Accountants and in various profes- sional publications . The consensus is that ...
... auditor's responsibility for the discovery of fraud has been discussed at length in official pronouncements of the American Institute of Cer- tified Public Accountants and in various profes- sional publications . The consensus is that ...
Էջ 47
... auditor's examination lead- ing to an opinion on financial statements discloses specific circumstances which arouse his suspicion as to the existence of fraud , he should decide whether the fraud , if in fact it should exist , might be ...
... auditor's examination lead- ing to an opinion on financial statements discloses specific circumstances which arouse his suspicion as to the existence of fraud , he should decide whether the fraud , if in fact it should exist , might be ...
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