Official Gazette, Volumen1062010 M04 14 |
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Página 2074
... Frameworks " 6. PSA 805 ( Revised and Redrafted ) " Special Considerations Audits of Single Financial Statements and Specific Elements , Accounts or Items of a Financial Statement " 7. PSA 810 ( Revised and Redrafted ) " Engagements to ...
... Frameworks " 6. PSA 805 ( Revised and Redrafted ) " Special Considerations Audits of Single Financial Statements and Specific Elements , Accounts or Items of a Financial Statement " 7. PSA 810 ( Revised and Redrafted ) " Engagements to ...
Página 2076
... framework in the preparation of the financial statements and the agreement of management and , where appropriate , those charged with governance to the premise2 on which an audit is conducted . 5. For the purposes of this PSA ...
... framework in the preparation of the financial statements and the agreement of management and , where appropriate , those charged with governance to the premise2 on which an audit is conducted . 5. For the purposes of this PSA ...
Página 2077
... framework , including where relevant their fair presentation ; ( Ref : Para . A15 ) ( ii ) For such internal control as management determines is necessary to enable the preparation of financial statements that are free from material ...
... framework , including where relevant their fair presentation ; ( Ref : Para . A15 ) ( ii ) For such internal control as management determines is necessary to enable the preparation of financial statements that are free from material ...
Página 2078
... framework in the financial statements can be amended accordingly . If neither of the above actions is possible , the auditor shall determine whether it will be necessary to modify the auditor's opinion in accordance with PSA 705 ...
... framework in the financial statements can be amended accordingly . If neither of the above actions is possible , the auditor shall determine whether it will be necessary to modify the auditor's opinion in accordance with PSA 705 ...
Página 2080
... framework provides the criteria the auditor uses to audit the financial statements , including where relevant their fair presentation . A3 . Without an acceptable financial reporting framework , management does not have an appropriate ...
... framework provides the criteria the auditor uses to audit the financial statements , including where relevant their fair presentation . A3 . Without an acceptable financial reporting framework , management does not have an appropriate ...
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amended applicable financial reporting appropriate ATTY audit engagement audit evidence audited financial statements auditor's report Baguio City Barangay bidder birth Brgy Cadastre Certificate of Title charged with governance citizen entity's Executive February filed Filipino financial reporting framework financial statements foreign Electrical Engineer GLORIA MACAPAGAL-ARROYO granted HABOUSH hereby hereto attached integral part hereof internal control issued JUDICIAL REGION BRANCH Land Registration Authority law or regulation legal age Makati City Mandaluyong City material misstatement Metro Manila Municipality National High School Office Official Gazette opinion paragraph Parañaque City parcel of land Pasay City person petitioner Philippine Standards PHILIPPINES REGIONAL TRIAL procedures Province Quezon City RANABAHU PERERA Reconstitution REGIONAL TRIAL COURT Register of Deeds relevant Republic Act residence responsibility Revised and Redrafted San Fernando City Secretary Section service organization Solicitor summary financial statements thence thereof user auditor user entity