 ... or deemed necessary by the accountant under the circumstances of the particular case, which have been omitted, and the reasons for their omission.  Decisions and Reports - Página 491por United States. Securities and Exchange Commission - 1957Vista completa - Acerca de este libro
 | Philippines - 1988 - 768 páginas
...accepted auditing standard and shall designate any auditing procedures deemed recessary by the auditor under the circumstances of the particular case, which have been omitted, and the reasons for their omraission. This rule, however, shall not be construed to imply authority for the omission of any procedure... | |
 | United States. Securities and Exchange Commission - 1956 - 900 páginas
...standards applicable in the circumstances; and (C) shall state whether the audit made omitted any procedure deemed necessary by the accountant under the circumstances of the particular case. (3) Nothing in this rule shall be construed to imply authority for the omission of any procedure which... | |
 | 1943 - 1346 páginas
...applicable in the circumstances; and (ill) shall state whether the audit made omitted any procedure deemed necessary by the accountant under the circumstances of the particular case. In determining the scope of the audit necessary, appropriate consideration shall be given to the adequacy... | |
 | 1968 - 296 páginas
...shall state whether the audit was made in accordance with generally accepted auditing standards; and shall designate any auditing procedures generally...and the reasons for their omission. Nothing in this section shall be construed to imply authority for the omission of any procedure which independent accountants... | |
 | 1967 - 272 páginas
...shall state whether the audit was made in accordance with generally accepted auditing standards; and shall designate any auditing procedures generally...and the reasons for their omission. Nothing in this section shall be construed to imply authority for the omission of any procedure which independent accountants... | |
 | 1969 - 314 páginas
...shall state whether the audit was made in accordance with generally accepted auditing standards; and shall designate any auditing procedures generally...omitted, and the reasons for their omission. Nothing herein shall be construed to imply authority for the omission of any procedure which independent public... | |
 | 1968 - 782 páginas
...state whether the audit was made In accordance with generally accepted auditIng standards; and (II) shall designate any auditing procedures generally...been omitted, and the reasons for their omission. (2) NothIng in this section shall be construed to Imply authority for the omission of any procedure... | |
 | 1968 - 768 páginas
...state whether the audit was made in accordance with generally accepted auditing standards; and (ii) shall designate any auditing procedures generally...been omitted, and the reasons for their omission. (2) Nothing in this section shall be construed to imply authority for the omission of any procedure... | |
 | 1970 - 670 páginas
...state whether the audit was made in accordance with generally accepted auditing standards; and (ii) shall designate any auditing procedures generally...whIch have been omitted, and the reasons for their omissian. (2) Nothing In this section shall be construed to Imply authority for the omission of any... | |
 | 1970 - 324 páginas
...auditing standards; and shall designate any auditing procedures generally recognized as acceptable or deemed necessary by the accountant under the circumstances...omitted, and the reasons for their omission. Nothing herein shall be construed to imply authority for the omission of any procedures which Independent public... | |
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