Accounting and Auditing Practices and Procedures: Hearings Before the Subcommittee on Reports, Accounting, and Management of the Committee on Governmental Affairs, United States Senate, Ninety-fifth Congress, First SessionU.S. Government Printing Office, 1977 - 2176 lappuses |
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1.–5. rezultāts no 100.
113. lappuse
... companies . They naturally have a keen interest in committees of the Institute working on the problems of auditing such companies , and their partners have much to offer to the work of those committees . Furthermore , because of their ...
... companies . They naturally have a keen interest in committees of the Institute working on the problems of auditing such companies , and their partners have much to offer to the work of those committees . Furthermore , because of their ...
114. lappuse
... companies are done by the " Big Eight " firms . Audits of publicly held companies frequently require services in tens , and in some cases , hundreds , of locations . Thus the emergence of large accounting firms is substantially ...
... companies are done by the " Big Eight " firms . Audits of publicly held companies frequently require services in tens , and in some cases , hundreds , of locations . Thus the emergence of large accounting firms is substantially ...
137. lappuse
... companies surveyed , the number with audit committees had increased from 42 percent to 93 percent . It is noteworthy that in 1967 , long before the current concern with this question , the Institute recom- mended that companies ...
... companies surveyed , the number with audit committees had increased from 42 percent to 93 percent . It is noteworthy that in 1967 , long before the current concern with this question , the Institute recom- mended that companies ...
203. lappuse
... companies which are or recently were in registration , a comparable restriction on securityholdings by Board members and directors would involve restricting investments in every possible vehicle because of the scope of the Board's ...
... companies which are or recently were in registration , a comparable restriction on securityholdings by Board members and directors would involve restricting investments in every possible vehicle because of the scope of the Board's ...
209. lappuse
... companies against their developing potential competitors . Here again , the FASB eliminated a variety of previously acceptable alternatives for development stage companies and required them to apply accounting standards applicable to ...
... companies against their developing potential competitors . Here again , the FASB eliminated a variety of previously acceptable alternatives for development stage companies and required them to apply accounting standards applicable to ...
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accepted accounting principles accounting and auditing accounting and reporting accounting practices accounting principles Accounting Principles Board accounting profession Accounting Standards Board activities agency AICPA APB Opinion areas Arthur Andersen auditing firms auditing standards auditors believe BIEGLER Big Eight Certified Public Accountants Chairman clients Commission companies competition Congress corporations Cost Accounting Standards costs CPA firms directors disclosure Draft and Statement effect employees engagement Ernst & Ernst established executive Exposure Draft FAF's FASB Statement FASB's Federal Trade Commission Financial Accounting Standards financial reporting financial statements firm's hearings income independent accounting firms industry investors issues liability management advisory services management consulting Marwick ment method offices operations organization partners Penn Central performance personnel Price Waterhouse private sector problems procedures professional proposed quality control recommendations regulatory responsibility Securities Senator METCALF Senator PERCY staff study standard-setting Subcommittee tion transactions Trustees
Populāri fragmenti
505. lappuse - If liability for negligence exists, a thoughtless slip or blunder, the failure to detect a theft or forgery beneath the cover of deceptive entries, may expose accountants to a liability in an indeterminate amount for an indeterminate time to an indeterminate class.
1191. lappuse - US SENATE, PERMANENT SUBCOMMITTEE ON INVESTIGATIONS OF THE COMMITTEE ON GOVERNMENTAL AFFAIRS, Washington, DC The subcommittee met at 9 am, pursuant to recess, in room 3302 Dirksen Senate Office Building, under authority of Senate Resolution 361, dated March 5.
215. lappuse - ... the financial statements, including the related notes, are informative of matters that may affect their use, understanding, and interpretation...
933. lappuse - ... 3. Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report. 4. The report shall either contain an expression of opinion regarding the financial statements, taken as a whole, or an assertion to the effect that an opinion cannot be expressed.
779. lappuse - If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the company's financial position, results of operations, and changes in financial position. Accordingly, these financial statements are not designed for those who are not informed about such matters.
274. lappuse - ... (3) the lease term is equal to 75 percent or more of the estimated economic life of the leased property...
1073. lappuse - ... (a) Who holds himself or herself out to the public in any manner as one skilled in the knowledge, science and practice of accounting, and as qualified and ready to render professional service therein as a public accountant for compensation; or (b) Who maintains an office for the transaction of business as a public accountant; or...
601. lappuse - American Column & Lumber Co. v. United States, 257 US 377 (1921) ; United States v.
818. lappuse - ... embarrassing and, if rigorously applied, might involve great hardship. Methods of competition which would be unfair in one industry, under certain circumstances, might, when adopted in another industry, or even in the same industry under different circumstances, be entirely unobjectionable. Furthermore, an enumeration, however comprehensive, of existing methods of unfair. competition must necessarily soon prove incomplete, as with new conditions constantly arising novel unfair methods would be...
605. lappuse - Our holding does not emancipate accountants from the consequences of fraud. It does not relieve them if their audit has been so negligent as to justify a finding that they had no genuine belief in its adequacy, for this again is fraud. It does no more than say that if less than this is proved, if there has been neither reckless misstatement nor insincere profession of an opinion, but only honest blunder, the ensuing liability for negligence is one that is bounded by the contract, and is to be enforced...