Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 71
responsibility for the performance of the work ( to the same extent as though he had performed that work himself ) which served as a basis for the opinion of the other auditor . The committee considers such utilization reasonable in ...
responsibility for the performance of the work ( to the same extent as though he had performed that work himself ) which served as a basis for the opinion of the other auditor . The committee considers such utilization reasonable in ...
Էջ 41
... responsibility for the detection of a defalcation does not rest on the auditor , there remains the question of the auditor's responsibility for his opinion on the financial statements . What does the auditor's opinion mean ? Does it ...
... responsibility for the detection of a defalcation does not rest on the auditor , there remains the question of the auditor's responsibility for his opinion on the financial statements . What does the auditor's opinion mean ? Does it ...
Էջ 47
... responsibility to qualify or deny an opinion . Paragraph 7 of Statement No. 30 says in part , " When an independent ... responsibility for a fair presentation of the components of the statement of income . A majority of the respondents ...
... responsibility to qualify or deny an opinion . Paragraph 7 of Statement No. 30 says in part , " When an independent ... responsibility for a fair presentation of the components of the statement of income . A majority of the respondents ...
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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