true and fair view การใช้

However, the law's general requirement is that accounting for assets and liabilities must represent a " true and fair view " of the company's finances.
The Commission said the financial statements of the clubs " should show a true and fair view of companies'assets, liabilities, financial position and profit or loss ."
Opinion paragraph in addition to its standard wording includes except for the matter described in Basis for Qualification paragraph the financial statements give true and fair view .
Nothing has come to their ( reviewers ) attention that causes them to believe that the interim report does not give a true and fair view of the financial status of the company,
The purpose of an audit is to enhance the credibility of financial statements by providing written reasonable assurance from an independent source that they present a true and fair view in accordance with an accounting standard.