Papers on Auditing Procedure and Other Accounting Subjects Presented at the Fifty-second Annual Meeting, American Institute of Accountants |
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
Common terms and phrases
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