CHAPTER 1 DIRECT LAWS - Ohio Auditor of State
2014 Ohio Compliance Supplement Direct Laws 1 CHAPTER 1 DIRECT LAWS . AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements clarifies the auditor’s responsibility regarding OCS tests: “.02. . .The provisions of some laws or regulations have a direct effect on the financial statements in that they determine the reported amounts and [required] disclosures in an ...
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