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March 18, 2026The Accounting Review

Auditing With Accent on the Income Statement.

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Authors

EGEduardo C. GopezWorld Health Organization - Philippines

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Implication

The article demonstrates a shift in auditing focus to the income statement, suggesting its importance in assessing business value.

Key Points

  • The aim is to highlight the significance of auditing the income statement rather than the balance sheet.
  • Examined contemporary accounting literature on income statements
  • Analyzed the historical evolution of auditing practices
  • Discussed the implications of prioritizing the income statement
  • Income statements are central to contemporary auditing practices.
  • Recognized the shift in focus enhances understanding of business value.
  • Historical context shows that profit determination has always been vital.

Cite This Study

Eduardo C. Gopez (1954) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a4073https://doi.org/10.2308/tar-7057051
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE INCOME STATEMENT AND ITS SIGNIFICANCE IN FINANCIAL REPORTING.1948
  2. 2COMMENTS ON THE STATEMENT OF ACCOUNTING PRINCIPLES.1937
  3. 3SHOULD WE DISCARD THE INCOME CONCEPT?1962
  4. 4CURRENT TRENDS IN ACCOUNTING THEORY.1962
  5. 5Some Propositions About Auditing.1970