...evaluated the overall adequacy of the presentation of information in the accounts. Opinion In our opinion the accounts give a true and fair view of the state of the Trust's affairs as at 3Oth June 1997 and of its surplus for the year then ended. MAC!NTYRE & Co Chartered...

...evaluated the overall adequacy of the presentation of information in the accounts. OPINION In our opinion the accounts give a true and fair view of the state of the Society's affairs as at 30 June 1998 and of its surplus of income over expenditure for the year then...

...members of the company and the public at large with an assurance that, in the opinion of the auditors, the accounts give a "true and fair view" of the state of the affairs of the company. With one or two minor exceptions, only members of the three Institutes of Chartered...

...prepared taking notice of the appropriate accounting rules. The auditor must also report as to whether the accounts give a true and fair view of the state of the company's affairs. In order to arrive at their conclusion the auditor will carry out an examination of the records on...

...to give an opinion on whether the financial statements presented in the company's annual report and accounts 'give a true and fair view' of the state of the company's affairs and its profit and cash flow statements at a particular date. In addition, the auditors will report...

...attached to the annual accounts and must state certain matters listed in the Companies Acts, eg whether the accounts give a true and fair view of the state of the company's affairs. It is the duty of the auditors to consider whether information contained in the director's report is...