Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 84
... procedures should be determined . Among the facts that should be gathered are : data vol- umes ; processing time ; costs ; and re- port and form preparation . Flow charts should be made in de- tail to show the actual flow of forms and ...
... procedures should be determined . Among the facts that should be gathered are : data vol- umes ; processing time ; costs ; and re- port and form preparation . Flow charts should be made in de- tail to show the actual flow of forms and ...
Էջ 77
... procedures during an 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 ...
... procedures during an 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 ...
Էջ 78
... procedures . This is a large order . The audit standards for EDP sys- tems remain the same . As a matter of fact , the actual audit procedures also remain the same to the extent that there must be observation , verification and ...
... procedures . This is a large order . The audit standards for EDP sys- tems remain the same . As a matter of fact , the actual audit procedures also remain the same to the extent that there must be observation , verification and ...
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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