- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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The fundamental and primary responsibility for the accuracy of information
filed with the Commission and disseminated among the investors rests upon
management. Management does not discharge its obligations in this respect
by the employment of independent public accountants, however reputable. Accountants’
certificates are required not as a substitute for management’s accounting
of its stewardship, but as a check upon the accounting.