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10 Cards in this Set
- Front
- Back
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Rules of Conduct
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100 - Independence
200 - General Standards 300 - Responsibility to Clients 500 - Other Responsibilities |
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Confidential Client Information
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SIPD
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SIPD
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Subpoena
Investigative Peer Disclosure |
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Rule 501
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Acts Discreditable
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Acts Discreditable
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Retention of client records
Discrimination of employees Disclosing Q&A Failure to pay personal taxes |
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Elements of Quality Control
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PIECM
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PIECM
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Personnel
Independence Engagement Performance Client Acceptance Monitoring |
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Auditor's Unqualified Report
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Title
Addressee Intro Paragraph Scope Paragraph Opinion Paragraph Explanatory Paragraph Name of Auditor Date |
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Opinion Paragraph
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In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the company as of DATE and Previous year, and the results of it operations and its cash flows for each of the three years in the period ended DATE, in conformity with US GAAP
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Explanatory Paragraph
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We have also audited, in accordance with the standards of the STANDARDS, the effectiveness of Company's internal control over financial reporting as of Date, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), and our report dated SAME AS BELOW, expressed an unqualified opinion that Company maintained, in all material respects, effective internal control over financial reporting.
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