Journal of Accountancy, Հատորներ 113-114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 72–ի 1-ից 3-ը:
Էջ 36
... procedures followed or the data on which to base an opinion are so un- satisfactory to the accountants as to preclude any expression of opinion , or to require an adverse opinion , that situation must be disclosed not only by an ...
... procedures followed or the data on which to base an opinion are so un- satisfactory to the accountants as to preclude any expression of opinion , or to require an adverse opinion , that situation must be disclosed not only by an ...
Էջ 51
... procedures have been established and subsequent observation and tests confirm that the established procedures are being complied with to a satis- factory degree . Tests of procedural precision ( such as tests of vouchers for proper ...
... procedures have been established and subsequent observation and tests confirm that the established procedures are being complied with to a satis- factory degree . Tests of procedural precision ( such as tests of vouchers for proper ...
Էջ 41
... procedures . The reason for this should be apparent . Reference to compliance with pro- cedures would result in confusion since there exists no official compendium of procedures required for the ordinary examination ; furthermore , no ...
... procedures . The reason for this should be apparent . Reference to compliance with pro- cedures would result in confusion since there exists no official compendium of procedures required for the ordinary examination ; furthermore , no ...
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