Nota de contenido: |
1. Services performed by certified public accountants - 2. Auditing Standards - 3. Qualifications and responsibilities - 4. Auditing procedures -preparatory and administrative - 5. Internal control - 6. The short-form report - 7. Financial statements - 8. Cash - 9. Marketable securities - 10. Receivables - 11. Inventories - 12. Property, plant, and equipment - 13. Depreciation and depletion - 14. Long-term investments, intangible and contingent assets - 15. Prepaid expenses and deferred charges - 16. Current liabilities - 17. Long-term debt - 18. Other long-term liabilities - 19. Capital and dividends - 20. Renevue, costs, and expenses - 21. Consolidated financial statements - 22. Taxes - 23. The long-term report - 24. Managament services - 25. Procedure under the federal securities acts |