Wiley CPA Examination Review, Problems and SolutionsWiley, 1998 M06 12 - 1222 páginas Offers selected problems from all four examination sections
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Dentro del libro
Resultados 1-3 de 82
Página 174
... presented . Each year until management changes back to the accounting principle formerly used . d . Only if the change is to an accounting principle that is not generally accepted . 33. When an entity changes its method of accounting ...
... presented . Each year until management changes back to the accounting principle formerly used . d . Only if the change is to an accounting principle that is not generally accepted . 33. When an entity changes its method of accounting ...
Página 181
... presented in comparative form with the prior year's condensed financial statements . Auditor describes the additional review procedures performed on the condensed financial statements . Condensed financial statements are distributed ...
... presented in comparative form with the prior year's condensed financial statements . Auditor describes the additional review procedures performed on the condensed financial statements . Condensed financial statements are distributed ...
Página 525
... presented currently Do not restate FS of all prior periods presented cur- rently Change in salvage values is change in accounting es- timate Do not report cumulative effect Do not report pro forma effects Do not restate prior period FS ...
... presented currently Do not restate FS of all prior periods presented cur- rently Change in salvage values is change in accounting es- timate Do not report cumulative effect Do not report pro forma effects Do not restate prior period FS ...
Contenido
AUDITING PROBLEMS AND SOLUTIONS | 11 |
Audit Sampling | 262 |
Professional Responsibilities | 268 |
Derechos de autor | |
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Wiley CPA Examination Review: Accounting and Reporting Taxation Managerial ... Patrick R. Delaney Vista de fragmentos - 1996 |
Términos y frases comunes
accepted accepted accounting principles accounting principles accounts payable accounts receivable agreement amount analytical procedures Answer d assessing control risk assets audit committee audit risk auditing procedures auditor auditor's report balance sheet bank bankruptcy client confirmation contract corporation correct cost creditor debt debtor December 31 depreciation determine disclosure documents effect employees engagement entity entity's estimated expense explanatory paragraph financial statement assertions financial statements fraud GAAP identify included income statement income tax incorrect internal control inventory invoices liability LIFO limited loss material misstatement ment method mortgage MULTIPLE-CHOICE net realizable value Objective Answer Sheet obtain operations partner partnership party payment payroll performed period principal prior recorded rect requirement responsibility result revenue sample security interest sold stockholders substantive tests swer tests of controls tion transactions trust unqualified opinion Yes Yes