Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 50
... audit is sufficiently com- prehensive to be so designated . The forms of ac- countants ' report offered in this paper carry in their wording the assumption that a comprehensive audit is an audit made in accordance with generally ac ...
... audit is sufficiently com- prehensive to be so designated . The forms of ac- countants ' report offered in this paper carry in their wording the assumption that a comprehensive audit is an audit made in accordance with generally ac ...
Էջ 43
... audited , and that the audit work extends into financial , op- erating and other management areas . This policy also recognizes the need and desirability of focus- ing primary attention , in performing audit work , on apparent ...
... audited , and that the audit work extends into financial , op- erating and other management areas . This policy also recognizes the need and desirability of focus- ing primary attention , in performing audit work , on apparent ...
Էջ 77
... audit engagement . We be- lieve our readers will find them both interesting and informative . I have chosen to interpret the title of my subject , Current Developments in Auditing Procedures , as " What's New In Auditing ? " In ...
... audit engagement . We be- lieve our readers will find them both interesting and informative . I have chosen to interpret the title of my subject , Current Developments in Auditing Procedures , as " What's New In Auditing ? " In ...
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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