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.
• WING Tiek Holdings Bhd's auditors are unable to " express an opinion " on whether the company's accounts offer a true and fair view of its state of affairs, results and cash flow as at July 31 1997.
• Auditors therefore need to work harder and when they are not happy with the way accounts are drawn up or whether the accounts give a " true and fair view ", they will " qualify " the accounts.
• The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and / or give a true and fair view in accordance with the financial reporting framework.
• The audit firm had said it was unable to form an opinion as to whether the accounts gave a true and fair view of the state of affairs of the group and of the company as at March 31 1997.
• The Accounts Committee are elected to ensure that the accounts of the Parish represent a'true and fair view'of the state of the Parish finances in order that the Parish Assembly may rely upon the information to set the Parish Rate.
• Irish company law requires the directors to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.
• KPMG, in qualifying Perstima's accounts, said it was unable to form an opinion as to whether the accounts give a true and fair view of the state of affairs of the group and of the company as at March 31 1997.
• It was unable to give a true and fair view of the state of affairs of the company and of the group as at April 30, 1997; of the results of the company and of the group; and, of cash flows of the group for the same period.
• The company's auditors KPMG Desa Megat & Co have qualified Perstima's accounts, saying that it is unable to form an opinion as to whether the accounts, give a true and fair view of the state of affairs of the group and of the company at March 31 1997.
• The company's auditors KPMG Desa Megat & AMP; Co have qualified Perstima's accounts, saying that it is unable to form an opinion as to whether the accounts, give a true and fair view of the state of affairs of the group and of the company at March 31 1997.
• In Opinion paragraph the wording changes to, " Because of situations mentioned in Basis for Adverse Opinion paragraph, in our opinion the financial statements of XYZ Co . Ltd . as mentioned in first paragraph does not give true and fair view / are not free from material misstatements ."
• The auditors, in their respective reports, stated that they were unable to form an opinion on whether the companies'accounts have been properly drawn up in accordance with the provisions of the Companies Act 1965 so as to give a true and fair view of the state of affairs of the companies.