 | Philippines - 1988 - 768 lapas
...case, which have been omitted, and the reasons for their omraission. This rule, however, shall not be construed to imply authority for the omission of any procedure which independent auditors would ordinarily employ in the course of an audit made for the purpose of expressing the opinion... | |
 | United States. Securities and Exchange Commission - 1957 - 756 lapas
...particular case, which have been omitted, and the reasons for their omission. "Nothing In this rule shall be construed to Imply authority for the omission...of an audit made for the purpose of expressing the opinions required by paragraph (c) of this rule. "(c) Opinions to be expressed — The accountant's... | |
 | United States. Securities and Exchange Commission - 1941 - 1192 lapas
...procedures followed by, the person or persons whose statements are furnished * * *. Nothing In this rule shall be construed to imply authority for the omission of any procedure which independent public accountants would ordinarily employ in the course of a regular annual audit • • •. Our... | |
 | United States. Securities and Exchange Commission - 1940 - 1240 lapas
...satisfy themselves that such accounting procedures are in fact being followed. Nothing in this rule shall be construed to imply authority for the omission of any procedure which Independent public accountants would ordinarily employ in the course of a regular annual audit. * * * There is... | |
 | United States. Securities and Exchange Commission - 1941 - 1124 lapas
...followed by, the person or persons whose statements are furnished. . . . Nothing In this rule •hall be construed to imply authority for the omission of any procedure which Independent public accountant! would ordinarily employ in the course of a regular annual audit . . ." held by the... | |
 | United States. Securities and Exchange Commission - 1940 - 1176 lapas
...The record establishes that the accountant's methods were not such as independent public accountants ordinarily employ in the course of an audit made for the purpose of presenting comprehensive and dependable financial statements. The failure to accrue interest on the... | |
 | 1943 - 1346 lapas
...satisfy himself that such accounting procedures are in fact being followed. Nothing in this section shall be construed to imply authority for the omission...of an audit made for the purpose of expressing the opinions required by paragraph (c) of this section. (c) Opinions to be expressed. The accountant's... | |
 | 1968 - 296 lapas
...particular case, which have been omitted, and the reasons for their omission. Nothing in this section shall be construed to imply authority for the omission...The accountant's certificate shall state clearly: (i) The opinion of the accountant in respect of the accounting principles and practices reflected in... | |
 | 1967 - 272 lapas
...particular case, which have been omitted, and the reasons for their omission. Nothing in this section shall be construed to imply authority for the omission...The accountant's certificate shall state clearly: (i) The opinion of the accountant in respect of the accounting principles and practices reflected in... | |
 | 1994 - 850 lapas
...particular case which have been omitted, and the reason for their omission. Nothing in this section shall be construed to imply authority for the omission...for the purpose of expressing the opinion required under this section. (3) Opinion to be expressed. The iccountant's report shall state clearlj the opinion... | |
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Nothing in this rule shall be construed to imply authority for the omission of any procedure which independent accountants would ordinarily employ in the course of an audit made for the purpose of expressing the opinions required by paragraph (c) of this... 
