American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely... Medicare at Risk: Emerging Fraud in Medicare Programs : Hearing Before the ... - Stran 262avtor: United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 1997 - 326 straniCelotni ogled - O knjigi
| 1989 - 92 strani
...has a responsibility to consider an entity's internal control structure and to inform management of significant deficiencies in the design or operation of the internal control structure. Moreover, the independent auditor generally provides suggestions for corrective actions. Further, bank... | |
| United States. General Accounting Office - 1990 - 40 strani
...reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our...that, in our judgment, could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the... | |
| United States. General Accounting Office - 1991 - 32 strani
...disclose all matters in the internal control structure that might be considered reportable conditions. Reportable conditions involve matters coming to our...structure that, in our judgment, could adversely affect an organization's ability to record, process, summarize, and report financial data consistent with... | |
| United States. General Accounting Office - 1991 - 40 strani
...reportable condition. Conditions Reportable conditions involve matters coming to our attention relating l to significant deficiencies in the design or operation...structure that, in our judgment, could adversely affect an organization's ability to record, process, summarize, and report financial data consistent with... | |
| 1994 - 864 strani
...Reportable conditions Involve matters corntit to our attention relating to significant efficiencies in the design or operation of the internal control...our judgment, could adversely affect the entity's »büity to record, process, summarize, and repon financial data consistent with the assertion» of... | |
| 1991 - 346 strani
...audit tests to be performed. The independent auditor is obligated to report matters that represent significant deficiencies in the design or operation of the internal control structure which could adversely affect the organization's ability to record, process, summarize, and report financial... | |
| United States. General Accounting Office - 1992 - 20 strani
...purpose described in the first paragraph, would not necessarily disclose all reportable conditions. Reportable conditions involve matters, coming to our...that, in our judgment, could adversely affect the company's ability to record, process, summarize and report financial data consistent with the assertions... | |
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