Official Gazette, Volumen106,Temas13-17National Print. Office., 2010 |
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Página 2074
... Statements and Specific Elements , Accounts or Items of a Financial Statement " 7. PSA 810 ( Revised and Redrafted ) " Engagements to Report on Summary Financial Statements " 8. PAPS 1003Ph " Guidance on Dealing with Reports Required by ...
... Statements and Specific Elements , Accounts or Items of a Financial Statement " 7. PSA 810 ( Revised and Redrafted ) " Engagements to Report on Summary Financial Statements " 8. PAPS 1003Ph " Guidance on Dealing with Reports Required by ...
Página 2076
... statements for period beginning on or after December 15 , 2009 ) Philippine Standard on Auditing ( PSA ) 210 , " Agreeing the Terms of Audit . Engagements " should be read in conjunction with PSA 200 ( Revised and Redrafted ) ...
... statements for period beginning on or after December 15 , 2009 ) Philippine Standard on Auditing ( PSA ) 210 , " Agreeing the Terms of Audit . Engagements " should be read in conjunction with PSA 200 ( Revised and Redrafted ) ...
Página 2077
... statements that are free from material misstatement , whether due to fraud or error ; and ( Ref : Para . A16 - A19 ) ( iii ) To provide the auditor with : a . Access to all information of which management is aware that is relevant to ...
... statements that are free from material misstatement , whether due to fraud or error ; and ( Ref : Para . A16 - A19 ) ( iii ) To provide the auditor with : a . Access to all information of which management is aware that is relevant to ...
Página 2078
... statements ; or ( b ) The description of the applicable financial reporting 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 ...
... statements ; or ( b ) The description of the applicable financial reporting 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 ...
Página 2080
... statements , including where relevant their fair presentation . A3 . Without an acceptable financial reporting framework , management does not have an appropriate basis for the preparation of the financial statements and the auditor ...
... statements , including where relevant their fair presentation . A3 . Without an acceptable financial reporting framework , management does not have an appropriate basis for the preparation of the financial statements and the auditor ...
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amended applicable financial reporting appropriating funds therefor ATTY audit engagement auditor's report Baguio City Barangay Board Brgy Cadastre Certificate of Title charged with governance citizen Commonwealth Act December entity's Executive February filed Filipino financial reporting framework financial statements GLORIA MACAPAGAL-ARROYO hearing hereby hereto attached independent national high integral part hereof internal control issued JUDICIAL REGION BRANCH Land Registration Authority legal age Legazpi City Makati City Metro Manila MIAILHE Municipality National High School Office Official Gazette opinion Order paragraph Parañaque City parcel of land Pasay City person petition petitioner Philippine Standards PHILIPPINES REGIONAL TRIAL procedures Province Quezon City Reconstitution REGIONAL TRIAL COURT Register of Deeds Republic Act residence responsibility Revised and Redrafted San Fernando City School and appropriating SCRA Section service organization Solicitor Square Meters summary financial statements thence thereof Transfer Certificate user auditor user entity WITNESS