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ExAMINATION OF THE CPA CANDIDATE
AunrrORs DUTIES AND RESPONSIBILITIES
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accepted accounting principles accepted auditing standards accounting practice Accounting Procedure Accounting Research Accounting Review accounts receivable American Accounting Association AMERICAN INSTITUTE amortization amount annual anuary applied Auditing Procedure balance sheet date bank basis beneﬁt capital capital surplus cash Certiﬁed Public Accountants charges checks classiﬁed client company’s conﬁrmation consolidated corporation cost counting CPA Examination CPA ﬁrms CPA’s current liabilities December 31 deferred deﬁned depreciation determination disclosure employees expenses ﬁeld ﬁgures ﬁnancial position ﬁnancial statements ﬁrst ﬁscal ﬁve ﬁxed assets included income statement income tax independent auditor Institute Committee INSTITUTE OF CERTIFIED Institute’s interest internal control investment Journal of Accountancy liabilities Lifo management services material ment method operations opinion payable period prepared problems production professional proﬁt purchase qualiﬁed records reﬂect retained earnings revenue signiﬁcant speciﬁc stockholders subsidiary surplus tests tion transactions treasury stock York