Auditing Theory and Practice

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Ronald Press Company, 1912 - 673페이지

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ETHICAL DUTIESLEGISLATION
56
English Companies Consolidation Act 1908
64
System of internal check
83
Liens and hypothecations
89
Suggestions as to overdue accounts
96
Miscellaneous advances on contracts illustrations deferred charges
97
Notes receivable business customs as to discounted notes dishonored notes
103
Gross profits
109
BALANCESHEET AUDITASSETS Continued
117
Machinery and equipment depreciation record of machinery excessive
124
Small tools
125
BALANCESHEET AUDITASSETS Continued
131
Treasury stock valuation of
138
4 Writing down assets bank permises
144
checking orders and receiving records discounts
151
Judgments
157
Water rates
159
BALANCESHEET AUDITLIABILITIES Continued
165
The minute book
171
Premiums on capital stock
177
Economic definition of profits
183
Treasury ruling on bad debts
186
International Harvester Companys practice 192 1
193
increased efficiency of new machinery
199
importance of distinction between capital and income in
205
Forms of certificates
211
CERTIFICATES AND REPORTS Continued
224
Arrange accounts to show comparison with previous periods and unit costs
230
Product and shipment chart
236
Cooleys American Audit Record specimen pages
244
Checks received must be deposited
252
VERIFICATION OF INCOME PAGE
258
Income from investments
265
Anticipating profits on sales not delivered
271
Wasting time on checking vouchers
277
Extraordinary expenditures
283
Duties
290
Freight and express
292
ASSET AND LIABILITY ITEMS
298
Buildings
304
Filing systems essential features of 310
310
Efficiency theory applied to office work
316
Definitions fluctuation and depreciation
317
Expenses
374
Instance of fraud
380
CASUALTY HEALTH SURETY TITLE GUARANTEE AND OTHER COMPANIES
389
Salability of stock consigned goods stock on hand
395
Reserve for returns printing and mailing job printing
401
General considerations
406
Departmental accounts seasonal balances gross profit on sales
412
SPECIAL POINTS IN DIFFERENT CLASSES
418
Standard schedule of revenue and expense
424
Traffic earnings
428
Ticket sales advertising miscellaneous receipts outstanding tickets
434
Mileage records depreciation
440
Meterreaders book sales of appliances
446
Commercial department subscribers ledger depreciation
452
Controlled financial stationery
458
Assessments
460
Assessment or special improvement bonds bonded debt
466
SPECIAL POINTS IN DIFFERENT CLASSES
475
General considerations patients accounts State appropriations
480
Income dues room charges restaurant and bar orders miscellaneous
486
Subcontractors
492
Cash system verifying receipts methods of keeping accounts
498
Details which may be omitted
504
b Period covered
511
INVESTIGATIONS Continued
528
g Adjustments and qualifications partners salaries contracts 531 1
531
2 INVESTIGATION FOR CREDITORS
539
Details to be considered 497
544
HOLDING COMPANIES
553
Preparation of profit and loss account
559
PAGE
563
THE LIABILITIES OF AUDITORS
571
2 Cases where the auditor was held not liable
577
4 Periodical audits
587
THE LIABILITIES OF DIRECTORS
593
General considerations
601
Accountants discussion of the law with the Attorney General
608
Interpretation of the law by Treasury Department
614
Treasury decisions on corporation tax law
624
Inconvenience of making returns for calendar year
631
CERTIFIED PUBLIC ACCOUNTANT LAWS
639
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65 페이지 - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
634 페이지 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by...
602 페이지 - Columbia, shall be subject to pay annually a special excise tax -with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
603 페이지 - ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition to the continued use or possession of property; (second...
389 페이지 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
634 페이지 - ... operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members...
603 페이지 - ... interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the close of the year...
606 페이지 - ... authorized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue.
612 페이지 - ... net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States, (first) all the ordinary and necessary...
633 페이지 - Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...

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