 | United States. Congress. House. Committee on the Judiciary - 1961 - 1010 pages
...such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the accompanying balance sheet and statements of income, paid-in surplus and earnings retained for use in the business present fairly the financial... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1964 - 418 pages
...such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the accompanying balance sheet and statements of income and retained earnings present fairly the financial position of Puerto Rico Industrial Development... | |
 | United States. Congress. House. Committee on Armed Services - 1969 - 1674 pages
...such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the accompanying balance sheet and statements of earnings and net assets present fairly the financial position of Army and Air Force Exchange Service... | |
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... for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. 
