- Submission of a form on this page may not work as you do not appear to have JavaScript enabled in your browser.
- user notice: The custom_breadcrumbs_nodeapi() function called token replacement with an array rather than a string for $text in /home/waccount/public_html/sites/all/modules/token/token.module on line 263.
- user notice: The custom_breadcrumbs_nodeapi() function called token replacement with an array rather than a string for $text in /home/waccount/public_html/sites/all/modules/token/token.module on line 263.
one in which the auditor prepares or aids in preparing but does not examine in accordance with GENERALLY ACCEPTED AUDITING STANDARDS (GAAS). In effect, the auditor is under-taking an accounting service of accumulating and preparing financial information, but is not applying audit procedures as a basis to form an audit opinion. An unaudited statement must be identified as such, and the auditor must issue a disclaimer opinion in which he states that he is not rendering an opinion on it.