Scribd Logo
Upload

Welcome to Scribd!

  • 52 views

    Management's Responsibility For The Financial Statements: Antonio J. de Ungria Certified Public Accountant

    Uploaded by

    Johnpaul Soriano
    The auditor issued an unqualified opinion on the financial statements of The Certified Brokerage Corporation for the year ended December 31, 2015. The auditor conducted the audit in accordance with Philippine standards on Auditing to obtain reasonable assurance about whether the financial statements are free of material misstatements. The auditor believes that the audit evidence obtained is sufficient and appropriate to provide a reasonable basis for the opinion that the financial statements present fairly the financial position and performance of the company in accordance with Philippine Financial Reporting Standards.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd

    Management's Responsibility For The Financial Statements: Antonio J. de Ungria Certified Public Accountant

    Uploaded by

    Johnpaul Soriano
    52 views1 page
    The auditor issued an unqualified opinion on the financial statements of The Certified Brokerage Corporation for the year ended December 31, 2015. The auditor conducted the audit in accordance with Philippine standards on Auditing to obtain reasonable assurance about whether the financial statements are free of material misstatements. The auditor believes that the audit evidence obtained is sufficient and appropriate to provide a reasonable basis for the opinion that the financial statements present fairly the financial position and performance of the company in accordance with Philippine Financial Reporting Standards.

    Original Description:

    report

    Original Title

    auditing

    Copyright

    © © All Rights Reserved

    Available Formats

    DOC, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The auditor issued an unqualified opinion on the financial statements of The Certified Brokerage Corporation for the year ended December 31, 2015. The auditor conducted the audit in accordance with Philippine standards on Auditing to obtain reasonable assurance about whether the financial statements are free of material misstatements. The auditor believes that the audit evidence obtained is sufficient and appropriate to provide a reasonable basis for the opinion that the financial statements present fairly the financial position and performance of the company in accordance with Philippine Financial Reporting Standards.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    52 views1 page

    Management's Responsibility For The Financial Statements: Antonio J. de Ungria Certified Public Accountant

    Uploaded by

    Johnpaul Soriano
    The auditor issued an unqualified opinion on the financial statements of The Certified Brokerage Corporation for the year ended December 31, 2015. The auditor conducted the audit in accordance with Philippine standards on Auditing to obtain reasonable assurance about whether the financial statements are free of material misstatements. The auditor believes that the audit evidence obtained is sufficient and appropriate to provide a reasonable basis for the opinion that the financial statements present fairly the financial position and performance of the company in accordance with Philippine Financial Reporting Standards.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 1

    ANTONIO J.

    DE UNGRIA
    Certified Public Accountant
    INDEPENDENT AUDITORS REPORT
    THE BOARD OF DIRECTORS
    THE CERTIFIED BROKERAGE CORPORATION
    3/F Rm. 300 Mercantile Insurance Bldg. Corner
    Gen. Luna & Beaterio Sts. Intramuros Manila
    I have audited the accompanying financial statements of The Certified Brokerage Corporation which
    comprise of the balance sheet and income statement as of December 31, 2015
    Managements Responsibility for the Financial Statements
    Management is responsible for the preparation and the fair presentation of these financial
    statements in accordance with Philippine Financial Reporting Standards. This responsibility includes
    maintaining internal control relevant to the preparation of financial statements that are free from material
    misstatement whether due to fraud or error, selecting and applying appropriate accounting policies that
    are consistent with Philippine Financial Reporting Standards, and making accounting estimates that are
    responsible in the circumstances.
    Auditors Responsibility
    My responsibility is to express an opinion on these statements based on my audit. I have
    conducted my audit in accordance with the Philippine standards on Auditing. Those standards require that
    I plan and perform the audit to obtain reasonable, not absolute assurance about whether the financial
    statements are free of material misstatements, whether due to fraud or error. An audit involves
    performing procedures to obtain audit evidence about the amount and disclosures in the financial
    statements. The audit procedures selected depend on the audits assessment of the risk of material
    misstatement of the financial statements.
    In making those risk assessments, the auditor considers internal control relevant to the entitys
    preparation of the financial statements as a basis for designing audit procedures that are appropriate in
    the circumstances, but not for purposes of expressing opinion on the effectiveness of the entitys internal
    control. An audit also includes evaluating the appropriateness of accounting policies used and the
    reasonableness of significant estimates made by management as well as evaluating the overall financial
    statement presentation and disclosures. I believe that the audit evidence that I have obtain is sufficient
    and appropriate to provide a reasonable basis for my opinion on the financial statements.
    I believe that the audit evidence that I have obtain is sufficient and appropriate to provide a basis for my
    audit opinion.
    Opinion
    In my opinion, the financial statements referred to above present fairly, in all material respect, the
    financial position of The Certified Brokerage Corporation as of December 31, 2015 and of its financial
    performance for the year ended in conformity with the Philippine Financial Reporting Standards.

    ANTONIO J. DE UNGRIA

    PTR NO.2951113
    DATE: MARCH 7, 2016
    TIN NO. 155-215-880-000

    Manila, Philippines
    April 12, 2016

    You might also like