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" Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures... "
Financial Statements Demystified - Page 54
by David Hey-Cunningham - 2002 - 353 pages
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Comptroller General's Annual Report

United States. General Accounting Office - Finance, Public - 514 pages
...compliance with laws and regulations. An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating...
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Financial audit: Senate recording and photographic studios revolving fund

19?? - 16 pages
...free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing both the accounting principles used and significant estimates made by management, as well as evaluating...
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Federal Agricultural Mortgage Corporation: Hearings Before the Subcommittee ...

United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Policy Research and Insurance - Agricultural credit - 1989 - 600 pages
...free of material misstatement. An. audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements....evaluating the overall financial statement presentation. He believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial...
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Departments of Veterans Affairs and Housing and Urban Development ..., Part 8

United States. Congress. House. Committee on Appropriations. Subcommittee on VA, HUD, and Independent Agencies - United States - 1989 - 814 pages
...free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements....evaluating the overall financial statement presentation. Ue believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial...
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Department of Transportation and related agencies appropriations for 1989 ...

United States. Congress. House. Committee on Appropriations. Subcommittee on Department of Transportation and Related Agencies Appropriations - 1989 - 1088 pages
...free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements....evaluating the overall financial statement presentation. He believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial...
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Penny Stock Market Fraud: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Telecommunications and Finance - Penny stocks - 1989 - 276 pages
...of naterlal Bis statement. An audit . includes examining, on a test basis, evidence supporting the amounts and disclosures in 'the financial statements. An audit also includes assessing the accounting principle* used and significant estimates Bade by Banageoent, as veil as evaluating...
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Financial Audit: Federal Financing Bank's Fiscal Year 1988 Financial ...

United States. General Accounting Office - 1989 - 28 pages
...free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles and significant estimates made by management, as well as evaluating the overall...
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Belize Government Gazette, Issues 1-27

Belize - Belize - 1991 - 608 pages
...free of material misstatements. An Audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as wall as evaluating...
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Departments of Labor, Health and Human Services, Education, and Related ...

United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Labor, Health and Human Services, Education, and Related Agencies - United States - 1990 - 1498 pages
...free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements....well as evaluating the overall financial statement preparation. We believe that our audit provides a reasonable basis for our opinion. Based on its audit,...
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Departments of Commerce, Justice, and State, the Judiciary, and related ...

United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies - 1990 - 1186 pages
...free of material mlsstatement. An audit Includes examining, on a test basis, evidence supporting the amounts and disclosures In the financial statements....well as evaluating the overall financial statement preaentatlon. We believe that our audit provides a reasonable basis for our opinion. In our opinion,...
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