КНИГИ НА АНГЛИЙСКИЙ ЯЗЫКЕ, ИМЕЮЩЕЕ ОТНОШЕНИЕ К СЛОВУ «MISSTATEMENT»
Поиск случаев использования слова
misstatement в следующих библиографических источниках. Книги, относящиеся к слову
misstatement, и краткие выдержки из этих книг для получения представления о контексте использования этого слова в литературе на английский языке.
1
Wiley CPA Exam Review 2012, Auditing and Attestation
The auditor specifies a planned allowance for sampling risk so that the estimate
of projected misstatement plus the allowance for sampling risk will be less than or
equal to tolerable misstatement. 2] If no misstatements are expected, the ...
O. Ray Whittington, Patrick R. Delaney,
2011
2
Auditing: A Business Risk Approach
In addition, it focuses more than ever on international audit standards and includes a renewed emphasis on professional skepticism, the review process, and sustainability audits.
Larry Rittenberg, Karla Johnstone, Audrey Gramling,
2011
3
The Principles and Practice of Auditing
12.2.4 Assessing the risk of significant misstatement The auditor is likely to
encounter entities with a wide variety of revenue sources, with different control
environments and complexity of contractual arrangements and accounting
framework ...
G. Puttick, Sandy van Esch, Sandra Dawn Van Esch,
2008
4
GAAS Guide 2009: A Comprehensive Restatement of Standards ...
Step 7a — Project the misstatement to the population and consider sampling risk
The misstatements discovered in the sampling units should be projected to the
total population. In its simplest form, a $2,000 misstatement in a sample that ...
Mark S. Beasley, Joseph V. Carcello,
2008
5
Accountants' Handbook, Financial Accounting and General Topics
Whether the misstatement hides a failure to meet analysts' consensus
expectations for the company. • Whether the misstatement changes a loss into
income or vice versa. • Whether the misstatement affects the company's
compliance with ...
D. R. Carmichael, O. Ray Whittington, Lynford Graham,
2007
6
Wiley CPA Examination Review, Problems and Solutions
expected amount of misstatement and the tolerable misstatement affect sample
size (AICPA Audit Sampling Guide). Increases in the expected amount of
misstatements increase sample size, while increases in the tolerable
misstatement ...
O. Ray Whittington, Patrick R. Delaney,
2011
7
Wiley CPA Examination Review, Outlines and Study Guides
projected misstatement plus the allowance for sampling risk will be less than or
equal to tolerable misstatement. 2] If no misstatements are expected, the
sampling interval is determined by dividing tolerable misstatement by a factor that
...
Patrick R. Delaney, O. Ray Whittington,
2012
8
Principles of accounting
Because the ending inventory in one period becomes the beginning inventory in
the following period, a misstatement in inventory valuation affects not only the
current period but the following period as well. Over two periods, the errors in ...
Belverd E. Needles, Marian Powers, Susan V. Crosson,
2008
9
Wiley GAAP 2010: Interpretation and Application of Generally ...
If the likely misstatement results from differences in estimates—such as the
magnitude of the amount needed for the allowance for uncollectible accounts
receivable— the auditors should request that management review the methods
and ...
Barry J. Epstein, Ralph Nach, Steven M. Bragg,
2009
10
Wiley Practitioner's Guide to GAAS 2006: Covering all SASs, ...
This is the best estimate of the misstatement in the population. Another method of
projecting the misstatement is to multiply the average unit misstatement in the
sample by the number of units in the population. For example, if there were 200 ...
НОВОСТИ, В КОТОРЫХ ВСТРЕЧАЕТСЯ ТЕРМИН «MISSTATEMENT»
Здесь показано, как национальная и международная пресса использует термин
misstatement в контексте приведенных ниже новостных статей.
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The U.S. Supreme Court separately analyzed an issuer's potential liability for opinion statements on the basis of both material misstatement ... «Lexology, Июл 15»