| Jae K. Shim, Joel G. Siegel - 2001 - 532 pagini
...opinion on the fairness of the financial statements. In other words, auditors give an opinion whether the financial statements have been prepared in accordance with generally accepted accounting principles. Auditors employ limited procedures and use extensive testing and sampling techniques. Audits... | |
| Ralph A. Rieves, John Lefebvre - 2002 - 236 pagini
...who must establish and monitor the internal controls necessary to provide reasonable assurance that the financial statements have been prepared in accordance with generally accepted accounting principles." TABLE 7-1 What Should Be Included in SEC Filings 10-K, 10-Q, and 8-K A-Always Included,... | |
| Beat Brechbühl, Robert J. Wooder - 2004 - 396 pagini
...is a party, its financial records fairly present and disclose the financial position of the company, the financial statements have been prepared in accordance with generally accepted accounting principles, all material facts have been disclosed and that no material change has occurred since the... | |
| David O'Regan - 2004 - 315 pagini
...and cash flows for the period under review. The auditor's opinion must also cover the extent to which the financial statements have been prepared in accordance with generally accepted accounting principles. Only if there is no material doubt in these areas does the auditor give an unqualified... | |
| Kenneth H. Marks, Larry E. Robbins, Gonzalo Fernandez, John P. Funkhouser - 2005 - 514 pagini
...unaudited financial statements for the gap period, but require a certification by the borrower that the financial statements have been prepared in accordance with generally accepted accounting principles (GAAP). Statements that have not been audited are submitted to the lender and contain modifiers... | |
| Malvern J. Gross, John H. McCarthy, Nancy E. Shelmon - 2005 - 896 pagini
...financial statements of the church are audited, the independent accountant will not be able to say that the financial statements have been prepared in accordance with generally accepted accounting principles if they are prepared on a cash basis. (b) Fixed Assets and Depreciation Fixed-asset and... | |
| United States. Congress. House. Committee on Appropriations - 1980 - 1448 pagini
...consolidated financial statements (pages 2 to 3, and 5 to 6), consolidating financial statements (Exhibits 1 to III — pages 23 to 26) , summary of major accounting...major accounting principles and notes to the financial statements provide supplementary information important for understanding the various statements. ill... | |
| Jay Brown - 1997 - 1300 pagini
...including notes thereto) as at and for the eleven-month period ended , 19 (the "Financial Statements"). The Financial Statements have been prepared in accordance with generally accepted accounting principles applied on a consistant basis throughout the periods indicated and with each other, except... | |
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