Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 35
... statements themselves more closely . Other paragraphs in the new statement from the committee on auditing procedure specify when it is incumbent upon the auditor to give an adverse opinion rather than a disclaimer ; indicate appro ...
... statements themselves more closely . Other paragraphs in the new statement from the committee on auditing procedure specify when it is incumbent upon the auditor to give an adverse opinion rather than a disclaimer ; indicate appro ...
Էջ 67
Statements on Auditing Procedure No. 32 “ Qualifications and Disclaimers " ( Clarification of Reporting Standards ) Approved by the Committee on Auditing Procedure of the American Institute of CPAs , September 1962 SERVICES , ING ...
Statements on Auditing Procedure No. 32 “ Qualifications and Disclaimers " ( Clarification of Reporting Standards ) Approved by the Committee on Auditing Procedure of the American Institute of CPAs , September 1962 SERVICES , ING ...
Էջ 68
... statements as a whole , either a disclaimer of opinion or an adverse opinion is required . 7. The committee recommends the use of phrases that include either " ex- cept " or " exception " in qualified opin- ions on financial statements ...
... statements as a whole , either a disclaimer of opinion or an adverse opinion is required . 7. The committee recommends the use of phrases that include either " ex- cept " or " exception " in qualified opin- ions on financial statements ...
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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