Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 67
... opinion on the financial statements taken as a whole or , if an opinion is not being expressed , to state that he is unable to express an opinion and to give his reasons . Rule 2.03 of the Institute's Code of Professional Ethics ...
... opinion on the financial statements taken as a whole or , if an opinion is not being expressed , to state that he is unable to express an opinion and to give his reasons . Rule 2.03 of the Institute's Code of Professional Ethics ...
Էջ 68
... opinion would be satisfactory . 6. When a qualified opinion is in- tended , the opinion paragraph of the standard short - form report should be modified in a way that makes clear the nature of the qualification . It should refer ...
... opinion would be satisfactory . 6. When a qualified opinion is in- tended , the opinion paragraph of the standard short - form report should be modified in a way that makes clear the nature of the qualification . It should refer ...
Էջ 73
... opinion . In such instances use of the phrase " subject to " is ap- propriate . An example follows : ( Opinion paragraph ) In our opinion , subject to any adjustments to the balance sheet and statement of retained earnings which may ...
... opinion . In such instances use of the phrase " subject to " is ap- propriate . An example follows : ( Opinion paragraph ) In our opinion , subject to any adjustments to the balance sheet and statement of retained earnings which may ...
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accepted activities additional American amount application assets Association audit auditor balance basic basis capital cash cent City clients committee complete considered corporation cost counting course decisions depreciation determine earnings economic effect examination expenses experience fact Federal firm give important income increase indicated individual industry Institute interest Internal investment loss major March ment method Name operations opinion period position possible practice prepared present principles problems procedures processing professional profit proposed public accounting purchase question reasonable received records regulations responsibility rules savings standards statements suggested tion University York