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May 27, 2008
カテゴリ： ハワイのＣＰＡ受験
A. Other comprehensive basis of accounting report
2. Income tax basis
3. Government/Regulatory
4. Price level
Before opinion “As described in Note X…which is a comprehensive basis of accounting other than GAAP”
B. Specified elements, Accounts, or Items
C. Compliance with contract or regulatory provisions
Must restrict use
D. Incomplete Presentation
Must have audited
negative assurance
Restrict use
E. Prescribed forms
Auditor may reword or attach separate report
2. Income tax basis
3. Government/Regulatory
4. Price level
Before opinion “As described in Note X…which is a comprehensive basis of accounting other than GAAP”
B. Specified elements, Accounts, or Items
C. Compliance with contract or regulatory provisions
Must restrict use
D. Incomplete Presentation
Must have audited
negative assurance
Restrict use
E. Prescribed forms
Auditor may reword or attach separate report
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Last updated
May 27, 2008 06:42:55 AM
[ハワイのＣＰＡ受験] カテゴリの最新記事
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終わった。 Jun 23, 2008
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これからてすと！ May 28, 2008
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ROA = Profit Margin X Assets Turnover R… May 28, 2008
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