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. lappuseautors: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management - 1977 - 2176 lapasPilnskats - Par šo grāmatu
| 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... | |
| 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... | |
| 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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