 ... 3. Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report. 4. The report shall either contain an expression of opinion regarding the financial statements, taken as a whole,...  Accounting and Auditing Practices and Procedures: Hearings Before the ... - 933. lappuseautors: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management - 1977 - 2176 lapasPilnskats - Par šo grāmatu
 | 1986 - 1004 lapas
...public accountant indicates the scope of the audit (or examination) which he has made and sets forth his opinion regarding the financial statements taken as a whole, or an assertion to the effect that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefor... | |
 | 1999 - 704 lapas
...public accountant indicates the scope of the audit (or examination) which he has made and sets forth his opinion regarding the financial statements taken as a whole, or an assertion to the effect that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefor... | |
 | 1977 - 958 lapas
...public accountant indicates the scope of the audit (or examination) which he has made and sets forth his opinion regarding the financial statements taken as a whole, or an assertion to the effect that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefor... | |
 | 1997 - 734 lapas
...an examination in accordance with generally accepted auditing standards, the objective of which is an expression of opinion regarding the financial statements taken as a whole, and, accordingly, no such opinion is expressed; and (5) A statement about whether the accountant is... | |
 | 2007 - 652 lapas
...accountant indicates the scope of the audit made and sets forth an opinion regarding the financial statement taken as a whole, or an assertion to the effect that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefor... | |
 | 1998 - 596 lapas
...the financial statements and schedules taken as a whole or an assertion to the fact that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefore must be stated. (2) Audit or examination. The terms "audit" and "examination," when... | |
 | 1987 - 530 lapas
...regarding the financial statements taken as a whole. or an assertion to the effect that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefor shall be stated. (b) Affiliate. An "affiliate" of, or a person "affiliated" with,... | |
 | 1998 - 784 lapas
...an examination In accordance with generally accepted auditing standards, the objective of which is nited States Office of the Federal Register and, accordingly, no such opinion is expressed; and (5) A statement about whether the accountant is... | |
 | 1997 - 608 lapas
...the financial state-ments and schedules taken as a whole or an assertion to the fact that an overall opinion cannot be expressed. When an overall opinion cannot be ex-pressed, the reasons therefore must be stated. (2) Audit or examination. The terms "audit" and "examination," when... | |
 | 2000 - 714 lapas
...an examination in accordance with generally accepted auditing standards, the objective of which is an expression of opinion regarding the financial statements taken as a whole, and, accordingly, no such opinion is expressed; and (5) A statement about whether the accountant is... | |
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