Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 74–ի 1-ից 3-ը:
Էջ 50
... accepted auditing standards " ( in which the extent of an examination will vary as between particular accounts or transactions , depending on the effective- ness of internal control and other circumstances ) , or as is a " detailed ...
... accepted auditing standards " ( in which the extent of an examination will vary as between particular accounts or transactions , depending on the effective- ness of internal control and other circumstances ) , or as is a " detailed ...
Էջ 53
... accepted accounting principles . It is hoped this paper will provide a framework for the public accountant to reconcile his obligation for presenting financial statements in accordance with generally accepted accounting principles and ...
... accepted accounting principles . It is hoped this paper will provide a framework for the public accountant to reconcile his obligation for presenting financial statements in accordance with generally accepted accounting principles and ...
Էջ 61
... acceptance to a generally accepted accounting prin- ciple . Ordinarily , the independent au- ditor will want to express his approval of a change from a principle or practice which lacks general acceptance to a generally accepted ...
... acceptance to a generally accepted accounting prin- ciple . Ordinarily , the independent au- ditor will want to express his approval of a change from a principle or practice which lacks general acceptance to a generally accepted ...
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Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York