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" If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the company's financial position, results of operations, and changes in financial position. Accordingly, these financial statements... "
Accounting and Auditing Practices and Procedures: Hearings Before the ... - 779. lappuse
autors: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management - 1977 - 2176 lapas
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Annual Accounting Review, 3. sējums;1981. sējums

M. A. Walker - 1981 - 274 lapas
...support their report ... as to the fair presentation, in the consolidated financial statements, of the company's financial position, results of operations, and changes in financial position. (American Cyanamid Company) Effectiveness of Internal Accounting Controls [The Company's] system of...
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SEC and Corporate Audits: Hearings Before the Subcommittee on Oversight and ...

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1985 - 512 lapas
...auditors' report review. The purpose of the financial statements and auditors' report review is to: • Determine whether management's representations in...• Report terminology, content, and presentation. (See guidance and examples set forth in Chapter 4700.) • Our report letter complies with Chapter...
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Dictionary of Accounting

Ralph W. Estes - 1985 - 172 lapas
...certified public accountant to determine whether, in the CPA's opinion, the statements fairly present the company's financial position, results of operations, and changes in financial position. (2) To perform such a review or examination. audit certificate See audit opinion. 12 audit committee...
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The AMA Handbook of Business Letters

Jeffrey L. Seglin, Edward Coleman - 2002 - 560 lapas
...disclosures were included in the financial statements, they might influence the user's conclusions about the company's financial position, results of operations, and changes in financial position. Accordingly, these financial statements are not designed for those who are not informed about such...
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