 | United States. Securities and Exchange Commission - 1957 - 756 страници
...particular case, which have been omitted, and the reasons for their omission. "Nothing In this rule shall be construed to Imply authority for the omission...expressing the opinions required by paragraph (c) of this rule. "(c) Opinions to be expressed — The accountant's certificate shall state clearly: (1) the opinion... | |
 | 1943 - 1346 страници
...satisfy himself that such accounting procedures are in fact being followed. Nothing in this section shall be construed to imply authority for the omission...of this section. (c) Opinions to be expressed. The accountant's certificate shall state clearly: (1) the opinion of the accountant in respect of the financial... | |
 | 1981 - 1486 страници
...accepted auditing standards; and (B) Shall designate any auditing procedures generally recognized as normal (or deemed necessary by the accountant under...purpose of expressing the opinions required by paragraph (b)(3)(iii) of this section. (iii) Opinions to be expressed. The independent public accountant's report... | |
 | 1983 - 436 страници
...accepted auditing standards; and (2) shall designate any auditing procedures generally recognized as normal (or deemed necessary by the accountant under...the purpose of expressing the opinions required by § 335.604(c). (c) Opinions to be expressed. The independent public accountant's report shall state... | |
 | 1970 - 670 страници
...particular case, 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 this section. (c) Opinions to be expressed. The accountant's certificate shall state clearly: (1) The opinion of the accountant In respect of the financial... | |
 | 1979 - 1426 страници
...accepted auditing standards; and (B) Shall designate any auditing procedures generally recognized as normal (or deemed necessary by the accountant under...any procedure which independent accountants would 93-031 O— 87ordinarily employ in the course of an audit made for the purpose of expressing the opinions... | |
 | 1998 - 784 страници
...particular case, which have been omitted, and the reasons for their omission. Nothing In this rule shall be construed to Imply authority for the omission...opin-ions required by paragraph (c) of this section. (c) Opinion to be expressed. The accountant's report shall state clearly: (1) The opinion of the accountant... | |
 | 2000 - 714 страници
...particular case, which have been omitted, and the reasons for their omission. Nothing in this rule shall be construed to imply authority for the omission...opinions required by paragraph (c) of this section. (c) Opinion to be expressed. The accountant's report shall state clearly: (1) The opinion of the accountant... | |
 | 1967 - 740 страници
...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...purpose of expressing the opinions required by paragraph (h) of this section. (h) Accountant's certificate; options to be expressed. The accountant's certificate... | |
 | 2002 - 1016 страници
...particular case which have been omitted, and the reason for their omission. Nothing in this section shall be construed to imply authority for the omission...for the purpose of expressing the opinions required under this section. (3) Opinion to be expressed. The accountant's report shall state clearly the opinion... | |
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Nothing in this provision shall be construed to imply authority for the omission of any procedure which independent accountants would ordinarily employ in the course of an audit made for the purpose of expressing the opinions required by paragraph (b)(3)(iii)... 
