... (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary (I) to permit preparation of financial statements in conformity with generally accepted accounting principles... Brink's Modern Internal Auditing - Page 76by Robert R. Moeller - 2005 - 816 pagesLimited preview - About this book
| United States. Securities and Exchange Commission - Corporation law - 1976 - 142 pages
...management's general or specific author ization; "(ii) transactions are recorded as necessary (l) to permit preparation of financial statements in conformity...any other criteria applicable to such statements and (2) to maintain accountability for assets; " ( i. L i. ) access to assets is permitted only in accordance... | |
| United States - Corporation law - 1981 - 548 pages
...management's general or specific authorization ; "(ii) transactions are recorded as necessary ^1) to permit preparation of financial statements in conformity...other criteria applicable to such statements, and (II) to maintain accountability for assets; "(iii) access to assets is permitted only in accordance... | |
| United States. Securities and Exchange Commission - Auditing, Internal - 1976 - 134 pages
...maintain an adequate system of internal accounting controls things, transactions are recorded as necessary to permit the preparation of financial statements...generally accepted accounting principles or any other applicable criteria. Because the accounting profession has defined the objectives of a system of accounting... | |
| United States. Securities and Exchange Commission - Bonds - 1977 - 1008 pages
...management's general or specific authorization. b. Transactions are recorded as necessary (l) to permit preparation of financial statements in conformity...any other criteria applicable to such statements and (2) to maintain accountability for assets. I_/ Ibid, p. 33. 95-040 O - 77 - 28 c. Access to assets... | |
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