Journal of Accountancy, Հատորներ 113-114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 61
... Audit satisfaction Although statistical sampling fur- nishes the auditor with a measure of precision and reliability , statistical tech- niques do not define for the auditor the values of each required to provide audit satisfaction ...
... Audit satisfaction Although statistical sampling fur- nishes the auditor with a measure of precision and reliability , statistical tech- niques do not define for the auditor the values of each required to provide audit satisfaction ...
Էջ 36
... audit , but also by means of an exception in the opinion paragraph as to the fairness of the presentation made by the financial statements . . . . This appears to be the basis of the Commission's practice of accepting the language now ...
... audit , but also by means of an exception in the opinion paragraph as to the fairness of the presentation made by the financial statements . . . . This appears to be the basis of the Commission's practice of accepting the language now ...
Էջ 37
... audit have been recognized by the profession for so long that one wonders why clarification became necessary at this late date . The necessity for recognizing both the value and the limitation of an audit was well stated in an ad- dress ...
... audit have been recognized by the profession for so long that one wonders why clarification became necessary at this late date . The necessity for recognizing both the value and the limitation of an audit was well stated in an ad- dress ...
Բովանդակություն
Fidelity and Surety Bonds | 57 |
The Accountant Looks at His Clients Future | 64 |
Each year subscribers to the PrenticeHall FEDERAL TAX SERVICE receive as a part of their | 73 |
9 այլ բաժինները չեն ցուցադրվում
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accepted accounting principles accounting principles Accounting Principles Board administration American Institute amount annual application assets association audit auditor basic basis budget capital cash cent Certified Public Accountants client committee contract copy corporation cost countants CPA examination CPA firm decision deduction depreciation dividends earnings economic employees equipment ethics expenses Federal filed financial statements function income tax Institute of Certified interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY lease liability machine ment method NCR PAPER Olive & Co operations opinion organization partner partnership payments pension period practitioner prepared problems procedures profes professional profit proposed punched tape purchase records Regulations Royal McBee rules sampling Section statistical sampling tax returns taxation taxpayer tion York