Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 62
... considered by many in determining the answer to a question of materiality . The basis for computing a material item Fundamentally , “ materiality ” is a word referring to the quantitative size of one or more items when related to a ...
... considered by many in determining the answer to a question of materiality . The basis for computing a material item Fundamentally , “ materiality ” is a word referring to the quantitative size of one or more items when related to a ...
Էջ 45
... considered . Objective judgments under these circumstances are particularly difficult to make where some of the factors to be considered may have contradictory values . Fairness , objectiv- ity and realism also require that the auditor ...
... considered . Objective judgments under these circumstances are particularly difficult to make where some of the factors to be considered may have contradictory values . Fairness , objectiv- ity and realism also require that the auditor ...
Էջ 9
... considered independent for purposes of rendering an opinion on financial statements if he is an officer or director or holds a financial interest in a client company . The auditor would be en- joined to assess " his relationships with ...
... considered independent for purposes of rendering an opinion on financial statements if he is an officer or director or holds a financial interest in a client company . The auditor would be en- joined to assess " his relationships with ...
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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