Example sentences of "[noun sg] [prep] [art] auditors ' " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | Companies should not continue to be penalised by a reference to an inherent uncertainty in the auditors ' report when the directors have given it prominent and full disclosure . |
| 2 | The auditor 's report will itself be longer than before , with information on the respective responsibilities of directors and auditors and a description of the basis for the auditors ' opinion . |
| 3 | A final problem lies in the present perception of the going concern qualification 's role and in the nature of the auditors ' relationship with their client company 's management . |
| 4 | It must not rely on its long established and unsuccessful policy of educating the public about the true nature of the auditors ' duties . |
| 5 | One of the changes introduced since the consultation period on the SAS 's exposure draft , published in May 1992 , is a distinction between an inherent uncertainty which may be expected to be resolved at a future date and one which exists because evidence does or did exist but is not available to the auditors and so arises because of a limitation in the auditors ' work . |
| 6 | But again , US accountants are more at risk from joint and several liability claims since not every state has strict rules limiting the scope of the auditors ' duty of care . |
| 7 | The audit committee , which is comprised solely of independent directors , reviews the group 's internal controls and financial results with the external auditors , agrees the scope of the auditors ' work and monitors implementation of the auditors ' recommendations . |
| 8 | Retailer Dixons includes a directors ' responsibilities statement on a separate page with the auditors ' report . |
| 9 | The gist of the auditors ' criticism is that this is primarily a financial reporting problem rather than an auditing one . |
| 10 | To improve the effectiveness of the auditors ' report , the following changes are needed . |
| 11 | The audit committee , which is comprised solely of independent directors , reviews the group 's internal controls and financial results with the external auditors , agrees the scope of the auditors ' work and monitors implementation of the auditors ' recommendations . |