| 1 | The audited company's Statement fails to indicate the above-stated significant deficiency and is not a fair presentation. | |
| 2 | The due process comprises two key elements: one is the composition of auditing standards board and the other is the ways in which the public can participate in the IASs setting process. | |
| 3 | In Qing Dynasty, most people held a negative attitude towards the creation of Ming Ci, which seems inappropriate, but Kuang had a comparatively fair opinion. | |
| 4 | A general proof of the rightness of this expectation lies in the ubiquitous occurrence of parallel mythologems, Bastian's "folk-thoughts" or primordial ideas; | |
| 5 | The same holds true as the comparison is made for qualities such as timeliness, consistency, comparability , economy, materiality, fairness of presentation and full disclosure. |