Page 1 |
Previous | 1 of 2 | Next |
|
This page
All
Subset
|
ATLANTA BALTIMORE BIRMINGHAM BOSTON BUFFALO CHICAGO CINCINNATI CLEVELAND DALLAS DENVER DETROIT KANSAS CITY LOS ANGELES MINNEAPOLIS NEWARK NEW ORLEANS NEW YORK HASKINS & SELLS CERTIFIED PUBLIC ACCOUNTANTS BULLETIN E X E C U T I V E OFFICES HASKINS & SELLS BUILDING 37 WEST 39TH ST., NEW YORK PHILADELPHIA PITTSBURGH PORTLAND PROVIDENCE SAINT LOUIS SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE TULSA WATERTOWN HAVANA LONDON PARIS SHANGHAI VOL. VI NEW YORK, NOVEMBER, 1923 No. 11 Report Values MU C H emphasis has been placed on the importance of care in the preparation of professional reports. There has been no end of talk and preachment about the proper characteristics, such as clear statements, well written comments, etc. Countless hours have been devoted to instruction in the use of English. Stress has been laid on punctuation, capitalization, brevity, and clearness. But the kind and quality of material to be presented have been sadly neglected. The secret of success in the newspaper world is what a newspaper man calls a sense of news value. There are certain events in which the public is not interested. There are other news items which readers always await with the keenest of interest. The interest varies with different groups of individuals. A good newspaper man has a sense of discrimination which enables him to select for his paper those things which have a popular appeal. Sense of news value seems to the layman to have all the ear-marks of a mysterious and, at times, uncanny thing. Consideration of the natural aptitude and training of the newspaper man, however, explains a great deal. He is first a student of human nature; of its emotions, likes and dislikes. He keeps ever in the foreground of his mind the fact that the average individual has a personal interest in matters which affect him, his environment, and his relation to society generally. No type of article is more eagerly read than the human interest story. While accountancy practice has to do with a variety of engagements, nine-tenths of the volume probably center around work in the nature of review, technically known as auditing. The natural sequence to the work of review, carried on in the field, is the report. This is either a crowning glory, or a hollow sham, depending on what goes into it. Any report which consists of a compilation of figures, with merely an explanation of how they were verified, is not worthy of the name. The story which the figures tell, the significance which they have in the life and experience of the business, the relations which they show, the hopes or fears which they give,
Object Description
Title |
Report values |
Author |
Anonymous |
Subject |
Auditors' reports |
Citation |
Haskins & Sells Bulletin, Vol. 06, no. 11 (1923 November), p. 81-82 |
Date-Issued | 1923 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 6-p81 |