| United States - 1971 - 1024 페이지
...auditing standards by independent certified public accountants or independent licensed public accountants + The audits shall be conducted at the place or places where the accounts of the Corporation are normally... | |
| United States - 1988 - 1210 페이지
...audited annually. Such audits shall be conducted in accordance with generally accepted auditing standards by independent certified public accountants or by...authority after December 31, 1970, and persons who, although not so certified or licensed, meet, in the opinion of the Secretary, standards of education... | |
| United States - 1983 - 1156 페이지
...accordance with generally accepted auditing standards by independent certified public accountants, certified or licensed by a regulatory authority of...other political subdivision of the United States. The audits shall be conducted at the place or places where the accounts of the corporations are normally... | |
| United States - 2000 - 1208 페이지
...standards by an Independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of...other political subdivision of the United States. The audit shall be conducted where the financial statements of the corporation normally are kept. The... | |
| 1994 - 1324 페이지
...Organizations (a) When outside auditors are engaged for assignments requiring the expression of an opinion on financial reports of governmental organizations,...authority after December 31, 1970, and persons who although not so certified or licensed, meet, in the opinion of the Secretary, standards of education... | |
| 1988 - 970 페이지
...Organizations (a) When outside auditors are engaged for assignments requiring the expression of an opinion on financial reports of governmental organizations,...licensed to practice by such regulatory authority alter December 31, 1970, and persons who although not so certified or licensed, meet, in the opinion... | |
| 1998 - 982 페이지
...Comptroller General, deemed necessary for financial audits of governmental organizations and programs la quoted below: "Such audits shall be conducted * *...authority after December 31, 1970, and persons who although not so certified or licensed, meet, In the opinion of the Secretary, standards of education... | |
| 2004 - 964 페이지
...conducted * * * by independent certified public accountants or by independent licensed public accountant*, licensed on or before December 31. 1970, who are certified...authority after December 31, 1970, and persons who although not so certified or licensed, meet. in the opinion of the Secretary, standards of education... | |
| 1983 - 1222 페이지
...accountant defined. Audits shall be conducted in accordance with generally accepted auditing standards by independent certified public accountants or by...other political subdivision of the United States. (II) Public body borrowers. Audit reports prepared in accordance with State statutes or regulatory... | |
| 1977 - 1026 페이지
...information. (i) Such audits shall be conducted In accordance with generally accepted auditing standards by independent certified public accountants or by...other political subdivision of the United States. (11) Audits will be prepared In accordance with the requirements of the handbook, "Instructions to... | |
| |