Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 40
... professional because professional services are essen- tially personal . As one member wrote , " Personal responsibility is more than financial responsibility . It involves such things as independence , integrity , reputation , knowledge ...
... professional because professional services are essen- tially personal . As one member wrote , " Personal responsibility is more than financial responsibility . It involves such things as independence , integrity , reputation , knowledge ...
Էջ 96
... professional approach espoused by auditing texts ? Reconciliation of the notions cre- ating this spurious breach seems to demand educational activities from both practitioners and academicians . Instructional material in auditing ...
... professional approach espoused by auditing texts ? Reconciliation of the notions cre- ating this spurious breach seems to demand educational activities from both practitioners and academicians . Instructional material in auditing ...
Էջ 38
... professional program centered on the general principles and concepts of the technology . It should be directed to the development of critical and analytical thinking , with only those proce- dures included which are essential for under ...
... professional program centered on the general principles and concepts of the technology . It should be directed to the development of critical and analytical thinking , with only those proce- dures included which are essential for under ...
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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