Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 43
... standards of qualification and conduct . Generally such laws attempt to bring about this result by restricting the use of public accounting titles and certain types of public prac- tice to those who have met prescribed qualifica- tions ...
... standards of qualification and conduct . Generally such laws attempt to bring about this result by restricting the use of public accounting titles and certain types of public prac- tice to those who have met prescribed qualifica- tions ...
Էջ 49
... standards by the practitioners themselves with greater emphasis being placed on political considerations . Although this has already happened at times in some of the state jurisdictions , this is not so damaging because there are always ...
... standards by the practitioners themselves with greater emphasis being placed on political considerations . Although this has already happened at times in some of the state jurisdictions , this is not so damaging because there are always ...
Էջ 59
... Standards , Their Significance and Scope . The second standard of reporting set forth therein requires that the independent auditor's report shall state whether in his opinion the principles of accounting employed in the financial ...
... Standards , Their Significance and Scope . The second standard of reporting set forth therein requires that the independent auditor's report shall state whether in his opinion the principles of accounting employed in the financial ...
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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