Papers on Auditing Procedure and Other Accounting Subjects Presented at the Fifty-second Annual Meeting, American Institute of Accountants |
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Page 1
... auditing procedure is limited . Perhaps the field is narrower . However , I think the members of our profession must feel a certain amount of satisfac- tion in devoting this session to the dis- cussion of a subject which in recent ...
... auditing procedure is limited . Perhaps the field is narrower . However , I think the members of our profession must feel a certain amount of satisfac- tion in devoting this session to the dis- cussion of a subject which in recent ...
Page 3
... auditing work , but a certified public accountant cannot be a compe- tent accountant unless he is also a good auditor . An accountant may be brilliant an auditor never . The auditor must be hard headed and have a sixth sense for ...
... auditing work , but a certified public accountant cannot be a compe- tent accountant unless he is also a good auditor . An accountant may be brilliant an auditor never . The auditor must be hard headed and have a sixth sense for ...
Page 42
... auditors . The report dealt at considerable length with possible extensions of auditing procedure , and under the heading of " Inventories and Receivables " stated : " Both the auditing and the account- ing phases of the profession of ...
... auditors . The report dealt at considerable length with possible extensions of auditing procedure , and under the heading of " Inventories and Receivables " stated : " Both the auditing and the account- ing phases of the profession of ...
Contents
A Survey of Developments in Accounting by Henry Rand Hatfield | 5 |
What Does the Investor Expect of the Independent Auditor? by John | 12 |
What Does the Commercial Banker Expect of the Independent Auditor? | 27 |
Copyright | |
28 other sections not shown
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accountant's accounting principles adopted American Institute American Law Institute amount assets audi auditing procedure balance balance-sheet bank basis budget California capital cash cent cern certified public accountant cial client committee company's conservatism coöperation corporations cost countant counting court determine discussion dividends earnings effect employees engagement examination Exchange expect extent fact filed financial statements firm first-out method fraud funds important income income statement independent auditor industry Institute of Accountants interest internal control inven inventory quantities investment investors last-in liability ment mental accounting municipal nomic operations opinion period physical tests prepared problem profes professional profits purpose question reasonable recognized records responsibility result revenue securities sheets sion staff stockholders surplus taxpayer tests of inventory tion tory trial balance ventory York Stock Exchange