...and funds, would occur or not be detected within a timely period by employees in the normal coruse of performing their assigned functions. Occurrence...record ownership and safeguard related securities ids could result from any condi' conditions that Individually, or as a whole, would reasonably be )d...

...would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees...normal course of performing their assigned functions. 14 Our consideration of the internal control structure would not necessarily disclose all matters in...

...irregularities in amounts that would be material in the financial statements being audited would be prevented or detected within a timely period by employees in the...normal course of performing their assigned functions. It should be noted that the independent accountant will have certain responsibilities, including revision...

...irregularities in amounts that would be material in relation to financial statements being audited may occur and not be detected within a timely period by employees...in the normal course of performing their assigned functions".2 This definition results in the identification and reporting of a material weakness irrespective...

...irregularities in amounts that would be material in the financial statements being audited would be prevented or detected within a timely period by employees in the...normal course of performing their assigned functions. "material weaknesses" communicated by independent accountants as a result of their present responsibilities...

...irregularities in amounts that would be material in the financial statements being audited would be prevented or detected within a timely period by employees in the normal course of performing their assigned duties." * We are hard pressed to find a better and more technical description of the concept of reasonable...

...system provides reasonable assurance thai material errors and irregularities are prevented or would be detected within a timely period by employees in the normal course of performing their assigned duties. The financial statements have been examined by Emst &. Whinney, independent accountants who...

...amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees...normal course of performing their assigned functions. These criteria may be broader than those that may be appropriate for evaluating weaknesses in accounting...

...amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of prforming their assigned functions. We noted no matters involving the internal control over financial...

...irregularities in amounts that would be material in the financial statements being audited would be prevented or detected within a timely period by employees in the...normal course of performing their assigned functions. The Independent Auditor1! Responsibility for the Detection of Erron or Irregularities 5 amples of circumstances...