Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 91–ի 1-ից 3-ը:
Էջ 75
... question for which the auditor seeks an answer is apparent : Are sales and purchase transactions recorded in the accounting period in which they occur ? Audit of Cutoff . An audit program designed to furnish the answer to the above question ...
... question for which the auditor seeks an answer is apparent : Are sales and purchase transactions recorded in the accounting period in which they occur ? Audit of Cutoff . An audit program designed to furnish the answer to the above question ...
Էջ 76
... question so that , when lost or damaged , the burden of such loss or damage fell upon him who assumed it . Because of the risk involved , the law was that the loss fell upon the person who had agreed to assume the risk . Stated another ...
... question so that , when lost or damaged , the burden of such loss or damage fell upon him who assumed it . Because of the risk involved , the law was that the loss fell upon the person who had agreed to assume the risk . Stated another ...
Էջ 73
... question- naire to be sent to a relatively large sample of corporations - perhaps 5,000 . The survey and the question- naire both will require a wide range of data from the participating busi- ness firms . The questions asked will go ...
... question- naire to be sent to a relatively large sample of corporations - perhaps 5,000 . The survey and the question- naire both will require a wide range of data from the participating busi- ness firms . The questions asked will go ...
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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