Journal of Accountancy, Հատոր 5 |
From inside the book
Արդյունքներ 34–ի 1-ից 5-ը:
Էջ 38
In case of audit , it has been claimed by some that the verification of the cash
balance is no part of the duty of the auditor . From a practical standpoint , I should
be disposed to question this dictum , and an actual instance may be adduced to
the ...
In case of audit , it has been claimed by some that the verification of the cash
balance is no part of the duty of the auditor . From a practical standpoint , I should
be disposed to question this dictum , and an actual instance may be adduced to
the ...
Էջ 39
It seems to me that an audit which does not probe the bank account is almost
worthless . * 401 . In the verification of the bank balance , it seldom happens that
the same result is shown in our account and in the account rendered by the bank
.
It seems to me that an audit which does not probe the bank account is almost
worthless . * 401 . In the verification of the bank balance , it seldom happens that
the same result is shown in our account and in the account rendered by the bank
.
Էջ 40
An audit involving checks outstanding can only be regarded as provisional and is
not complete until those checks have been paid and their amounts re - examined
. 405 . One of the most important points to be considered in the inauguration of ...
An audit involving checks outstanding can only be regarded as provisional and is
not complete until those checks have been paid and their amounts re - examined
. 405 . One of the most important points to be considered in the inauguration of ...
Էջ 41
The professional accountant can better explain , instruct and supervise with the
assistance of charts , and , in case of an explanation or peroun WAAI Samples
ate ходе Trading Spainais Surplus audit , 41 The Use of Charts in Accountancy. ..
.
The professional accountant can better explain , instruct and supervise with the
assistance of charts , and , in case of an explanation or peroun WAAI Samples
ate ходе Trading Spainais Surplus audit , 41 The Use of Charts in Accountancy. ..
.
Էջ 42
peroun WAAI Samples ate ходе Trading Spainais Surplus audit , a chart in the
hands of his representatives. Copyright 1906 Illustration C . 169 Chave A Map
Teichmann , G . 7 . Sapore ...
peroun WAAI Samples ate ходе Trading Spainais Surplus audit , a chart in the
hands of his representatives. Copyright 1906 Illustration C . 169 Chave A Map
Teichmann , G . 7 . Sapore ...
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American Association amount annual application assets Association audit balance bank Board bonds called capital carried cash cent Certified Public Accountants charges City coal Committee companies considered contains corporation cost course currency deposit depreciation desirable effect examination expenses fact Fund give given Government hand held important income increase institutions interest inventory investment issue keep less liabilities loss manufacturing matter means meeting methods months nature necessary notes operation organization person possible practice present President principles production profession professional profit proper purchase question reason received record represented reserve result rule School securities selling Society speculation standard statement tion trade transactions Trustees United University York