 | 2006 - 1092 lapas
...issuer are being made only in accordance with authorizations of management and directors of the issuer; and (3) Provide reasonable assurance regarding prevention...unauthorized acquisition, use or disposition of the issuer's assets that could have a material effect on the financial statements. [68 FR 36666. June 18,... | |
 | United States. General Accounting Office - 1994 - 206 lapas
...a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention...unauthorized acquisition, use or disposition of the entity's assets that could have a material effect on the financial statements." The addendum provides... | |
 | United States. Congress. House. Committee on Banking, Finance, and Urban Affairs - 1994 - 394 lapas
...a process, effected by an entity's board of darectors, management and other personnel, designed to provide reasonable assurance regarding prevention...of unauthorized acquisition, use or disposition of trie entity's assets that could have a materiat effect on the financiat statements.' The addendum provides... | |
 | Paul Shaw - 2002 - 242 lapas
...a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention...unauthorized acquisition, use or disposition of the entity's assets that could have a material effect on the financial statements." This new category is... | |
 | Jonathan M. Hoff, Lawrence A. Larose, Frank J. Scaturro - 2002 - 706 lapas
...company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention...that could have a material effect on the financial statements.31 The certifying officers must confirm in periodic reports that they have disclosed to... | |
 | United States. General Accounting Office - 2002 - 136 lapas
...constitutes a process, effected by an entity's governing body, management, and other personnel designed to provide reasonable assurance regarding prevention...unauthorized acquisition, use, or disposition of the entity's assets that could have a material effect on the financial statements. 430 Internal control... | |
 | Jeffrey C. Steinhoff - 2002 - 136 lapas
...constitutes a process, effected by an entity's governing body, management, and other personnel designed to provide reasonable assurance regarding prevention...unauthorized acquisition, use, or disposition of the entity's assets that could have a material effect on the financial statements. 4.30 Internal control... | |
 | Robert M. Torok, Patrick J. Cordon - 2002 - 311 lapas
...the "effectiveness and efficiency of operations" which includes the safeguarding of assets, or "the prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets." Preventive action to protect company assets depends on a unique and consistent reliability... | |
 | Mary Pat McCarthy, Tim Flynn - 2003 - 256 lapas
...issuer are being made only in accordance with authorizations of management and directors of the issuer. 3. Provide reasonable assurance regarding prevention...unauthorized acquisition, use, or disposition of the issuer's assets that could have a material effect on the financial statements. In formulating an effective... | |
 | Louis P Miramontes, L Rice Hugh - 2004 - 1408 lapas
...made only in accordance with authorizations of management and directors of the registrant; and • provide reasonable assurance regarding prevention...that could have a material effect on the financial statements. Reporting Requirements Section 404 of the Sarbanes-Oxley Act emphasizes the need for investors... | |
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... that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the... 
