Sentences with phrase «audit opinion in»

In particular, inspections show that the vast majority of companies restating prior year financial statements because of material misstatements or errors received a «clean» audit opinion in the year in which the restatement was announced.

Not exact matches

According to an SEC release in May, an Andersen partner authorized unqualified audit opinions even though «he was aware of many of the company's accounting improprieties and disclosure failures.»

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), Neiman Marcus, Inc.'s internal control over financial reporting as of July 28, 2012, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated September 18, 2012 expressed an unqualified opinion thereon.

The independent auditors are responsible for performing an independent audit of Goldman Sachs» financial statements and of its internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB)(United States) and expressing an opinion as to the conformity of Goldman Sachs» financial statements with generally accepted accounting principles and the effectiveness of its internal control over financial reporting.

These integrated audits serve as a basis for the auditors» opinions included in the annual report to stockholders addressing whether the financial statements fairly present the Company's financial position, results of operations, and cash flows in conformity with U.S. generally accepted accounting principles and whether the Company's internal control over financial reporting was effective as of December 31, 2007.

Audit Fees: comprise fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of IBM's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statemAudit Fees: comprise fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of IBM's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statemaudit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of IBM's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statemaudit of IBM's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statements.

Audit Fees, Supplemental comprise of fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of the Company's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statemAudit Fees, Supplemental comprise of fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of the Company's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statemaudit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of the Company's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statemaudit of the Company's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statements.

Audited financial statements long have been accompanied by a report from the independent auditor attesting that, in its opinion, the financial statements are presented fairly in all material respects.

FedEx's independent registered public accounting firm is responsible for performing an audit of FedEx's consolidated financial statements and expressing an opinion on the fair presentation of those financial statements in conformity with United States generally accepted accounting principles.

Our audit included consideration of its internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal controls over financial reporting.

Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting.

These audits serve as a basis for the auditors» opinions included in the annual report to stockholders addressing whether the financial statements fairly present our financial position, results of operations, and cash flows in conformity with U.S. generally accepted accounting principles and whether our internal control over financial reporting was effective as of December 31, 2010.

Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting.

In that case, we may observe some of the same pressure we anticipated in February 2008 (Watching for Audit Delays and «Unqualified» Opinions), as reported bank losses started to acceleratIn that case, we may observe some of the same pressure we anticipated in February 2008 (Watching for Audit Delays and «Unqualified» Opinions), as reported bank losses started to acceleratin February 2008 (Watching for Audit Delays and «Unqualified» Opinions), as reported bank losses started to accelerate.

The town ultimately disclosed that it counted the transaction in materials relating to its 2013 audit, causing the auditor to make a modified opinion — an unusual step, Hoffmann said.

«What you're getting in an audit is that person's opinion, right?»

In another interview, Cuomo called some of the audits «one person's opinion.»

When it's an audit based on your subjective opinion, «let me tell you what I think about finances in this country and finances in this state and economic development,» now it's your opinion.

«Given the sensitivity of having a $ 9 million valued asset that will be transferred with no economic benefit back to NYSERDA, and given some on going audits in, let's just call it, the business, not related to NYSERDA, is it worth having an independent opinion on this particular issue?»

«When it's an audit based on your subjective opinion — let me tell you about what i think about finances in this country and finances in this state — now that's your opinion and that's subject to debate.»

Zemsky also criticized the state comptroller's recent audits on economic programs, which documented flaws in the economic development programs, saying they were disappointingly negative and based on opinions rather than facts.

Later in the week, the governor told reporters that the audits were the comptroller's «opinion.»

«Given the sensitivity of having a nine million dollar valued asset that will be transferred with no economic benefit back to NYERDA, and given some on going audits in, let's just call it, the business, not related to NYSERDA, is it worth having an independent opinion on this particular issue?»

When asked by a reporter from The Observer why he then put DiNapoli in charge of auditing New York's homeless shelters, Cuomo responded: «You get in some audits the person's opinion, right?

Our blog, for accountants and accountancy practices, covers opinion and news on the latest in Audit, Accountancy and Tax.

The academy's audit committee or its equivalent also has a role in supporting the governing body by providing an opinion on the adequacy of the academy's risk management arrangements.

- Audit of prior knowledge (basic vocab)- Giving opinions (basic and GCSE)- Talking about compulsory and optional subjects in England and France.

Perhaps the best two pieces I've come across are from the Newark Star - Ledger's Tom Moran including an opinion piece on where things stand that notes district progress along with charter school improvements and reformers» misguided focus on the parts of the story Russakoff leaves out (Newark students are better off, despite the political noise) and also a Q & A with Russakoff in which the author rebuts a deeply flawed NYT review, proposes a forensic audit of Newark's $ 23,000 - per student spending, but calls the Zuckerberg - funded reform efforts a «wash» over all (Author Dale Russakoff discusses new book).

◦ Received an unqualified opinion on each annual audit in the most recent three years for which such audits are available

Audit availability: The results depicted in these graphs and financial summaries are derived from Stand for Children Leadership Center's audited August 31, 2016 financial statements, which contain an unqualified audit opiAudit availability: The results depicted in these graphs and financial summaries are derived from Stand for Children Leadership Center's audited August 31, 2016 financial statements, which contain an unqualified audit opiaudit opinion.

Audit availability: The results depicted in these graphs and financial summaries are derived from Stand for Children, Inc.'s audited August 31, 2016 financial statements, which contain an unqualified audit opiAudit availability: The results depicted in these graphs and financial summaries are derived from Stand for Children, Inc.'s audited August 31, 2016 financial statements, which contain an unqualified audit opiaudit opinion.

That's a good point; the audit of non-registered accounts isn't new, whereas an audit of a TFSA is entirely new grounds and they're looking to tax income that (in my opinion) should be 100 % free of tax.

Our blog, for accountants and accountancy practices, covers opinion and news on the latest in Audit, Accountancy and Tax.

No further comments of mine were allowed at RealClimate, I had asked at RealClimate why not have a blogroll link in other opinions, to Climate Audit, Peilke Jnr and Lucia's Blackboard, as an example of goodwill

In addition to Benny Peiser from GWPF, a number of familiar names will be at the State of the Polar Bear launch and press luncheon, including Terry Corcoran, Larry Soloman, Joe Oliver and Conrad Black (all journalist / opinion writers at the Financial Post and / or National Post), journalist / writer Donna Laframboise who blogs at No Frakking Consensus, as well as science colleagues Chris Essex, Ross McKitrick, and Steve McIntyre of Climate Audit fame.

I had asked at RealClimate why not have a blogroll link in other opinions, to Climate Audit, Peilke Jnr and Lucia's Blackboard, as an example of goodwill

Among other things, the Supreme Court of Canada highlighted the trial findings of negligence in continuing to issue clean audit opinions after knowing of deliberate deception by Livent management and what Deloitte itself characterised as «aggressive, if not questionable, accounting practices» on the part of Livent management.

Fourthly, in rejecting the appellant's argument that upholding the trial decision could lead to indeterminate liability, the Supreme Court implicitly capped the damages that can flow from a single audit opinion at one year — given that statutory audits must occur annually.

With more than 50 registered patent attorneys with diverse technical backgrounds, Sheppard Mullin offers a complete patent practice, including patent prosecution, licensing and related transactional matters, as well as providing opinions of counsel, strategic audits and due diligence in connection with corporate transactions.

For that reason, in his opinion, the regulator could not effectively discharge its duties without an unencumbered authority to audit, and notably the authority to audit in the absence of a complaint.

A Canadian accounting firm, Schwartz Levitsky Feldman («SLF»), had provided a clean audit opinion regarding the company as part of the private placement and was sued for alleged negligence and misrepresentations in its audit report by the one Ontario - based investor, Excalibur, on behalf of a proposed global class comprised of all worldwide investors.

Livent's Receiver Manager sued former Livent auditor, Deloitte & Touche for issuing clean audit opinions and a comfort letter to potential investors in the face of numerous red flags indicating fraud by senior management that it said Deloitte... [more] Full article

Standard policies with respect to audit enquiries, client confidentiality, conflicts, opinions and retainer letters help mitigate risk by better educating lawyers within the firm and by encouraging a law firm culture in which risk management is understood in the context of day - to - day practice.

Another important principle is that lawyers are not to express opinions in audit response letters.

This approach reflects that auditors rely on management in the audit process and seeks to protect privilege by not having lawyers express their opinions.

In the third party assurance report, an auditor retained by the service provider audits the controls and expresses an opinion about the controls based on the results of its audit.

Mr. Gatto's practice is national and international, and it encompasses a full range of IP and technology issues, including: patent, trademark, copyright and trade secret litigation; counseling and technology transactions; developing and implementing IP strategies to protect and to monetize IP assets; creating and implementing corporate IP programs; conducting IP audits; conducting complex patent prosecution, including patent appeals, interferences, Inter Partes Review (IPRs), reissues and protests; handling patent enforcement issues, including licensing and litigation; negotiating and drafting technology agreements; conducting IP due diligence in and negotiating IP aspects of mergers, acquisitions and financings; rendering opinions concerning the infringement, validity and enforceability of patents; handling trademark prosecution, domain name, copyright and trade secret matters; handling IP aspects of employment issues; advising clients on legal issues associated with open source software including open source patent issues, licensing, open source compatibility issues, indemnity issues and developing and implementing corporate policies on use of open source software; advising clients on the legality of cutting edge Internet business methods and technology; and advising clients on computer law issues such as computer fraud and abuse and SPAM - related issues.

We assist clients with patent prosecution, validity analysis, litigation and counseling; freedom - to - practice opinions and patent infringement strategic counseling; technology sharing, transfer, licensing and other cooperative commercialization agreements; trademark prosecution, counseling and litigation; trade secret and technology counseling and litigation; due diligence reviews in connection with mergers and acquisitions; and intellectual property audits and evaluations.

Our blog, for accountants and accountancy practices, covers opinion and news on the latest in Audit, Accountancy and Tax.

Delivered audit opinion, ensuring accuracy and reliability in the interpretation of financial statements and accounting reports for internal and external clients.