In some cases, the standards require different disclosures for similar economic phenomena, which confuses financial statement users, preparers and attestors
Traditionally, both accounting standards boards receive written and oral comments on due process documents only from statement preparers and attestors
But the odd thing is that the attestors
themselves were not poets at all, whereas Wheatley had gained recognition in Boston and in England for her poetry.
Members of the GASAC are chosen from a cross-section of the GASB's state and local government constituencies, including users, preparers, and attestors
of financial information.
areas by crackdown on illegal immigrants, fake CNIC holders and attestors
, tenants with suspicious credentials; target hardening of the sensitive and vulnerable areas; crackdown on dissemination of hate material and misuse of loudspeaker to prevent the propagation of sectarian and anti-state sentiments in the province; and enhanced surveillance of persons belonging to proscribed organizations.
Advocacy threats: Threats arising from auditors or others in their firm promoting or advocating for or against an auditee or its position or opinion rather than serving as unbiased attestors
of the auditees' financial information.
The guide is intended to serve as a reference and instructional tool for preparers and attestors
who must implement three recently published GASB statements on pension reporting.