Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 69
... procedures , reports should not be issued which temper the qualification or disclaimer of opinion by the inclusion of expressions similar to " . . . However , nothing came to our attention which would indicate that these amounts ...
... procedures , reports should not be issued which temper the qualification or disclaimer of opinion by the inclusion of expressions similar to " . . . However , nothing came to our attention which would indicate that these amounts ...
Էջ 46
... procedures should be shifted to the year - end in order to establish the balance sheet items through confirmation , observation , analysis and similar procedures . Some of the respondents would rely on the balance sheet at the beginning ...
... procedures should be shifted to the year - end in order to establish the balance sheet items through confirmation , observation , analysis and similar procedures . Some of the respondents would rely on the balance sheet at the beginning ...
Էջ 84
... procedures . Without this device , it is not only possible but very probable that a manual will be outdated when issued . This fact was forcibly demonstrated during the writing of the manual cover- ing storekeeping procedures . During ...
... procedures . Without this device , it is not only possible but very probable that a manual will be outdated when issued . This fact was forcibly demonstrated during the writing of the manual cover- ing storekeeping procedures . During ...
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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