audited definition

audited when used in regard to financial statements shall mean an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.
audited means, in respect of any financial statement, those financial statements as audited by the Auditors;
audited when used in regard to financial statements means an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.

More Definitions of audited

audited means in accordance with and as reported by the CFSI; “Verified” means confirmed as a known processing facility on the DOC List.
audited means that industry actions and implementation of reliability standards will be reviewed in the first instance by an independent authority, NERC, led by its independent Board of Trustees (sometimes acting through delegated authority to Regional Entities and sometimes on its own), and then by FERC, with its powers of review and independent enforcement action. (In the delegated model permitted by
audited consolidated statements of income, retained earnings and a statement of cash flows for the Borrower, its Subsidiaries and its Affiliates for such Fiscal Year and a consolidated balance sheet for the Borrower, its Subsidiaries and its Affiliates as of the close of such Fiscal Year, and notes to each, all as set forth in the Form 10-K filed with the United States Securities and Exchange Commission. Such consolidated financial statements shall be accompanied by an opinion of the Independent Certified Public Accountant, which opinion shall be free of exceptions or qualifications which is of "going concern" or like nature or which relates to a more limited scope of examination. Such opinion shall in any event contain a written statement of such accountants substantially to the effect that (a) such accountants examined the financial statements in accordance with Generally Accepted Auditing Standards and accordingly made such tests of accounting records and such other auditing procedures as such accountants considered necessary under the circumstances and (b) in the opinion of such accountants such financial statements present fairly the financial position and cash flows of the Borrower, its Subsidiaries and its Affiliates as of the end of such Fiscal Year, and the results of the Borrower's, its Subsidiaries' and its Affiliates' operations and the changes in their financial position for such Fiscal Year, in conformity with Generally Accepted Accounting Principles applied on a basis consistent with that of the preceding Fiscal Year. In addition to the delivery of the annual "audited" consolidated financial statements, the Borrower shall also deliver to the Lender, at the same time, an "unaudited" management prepared consolidating statement of income for the Borrower, its Subsidiaries and its Affiliates for such Fiscal Year and a consolidating balance sheet for the Borrower, its Subsidiaries and its Affiliates as of the close of such Fiscal Year, all prepared and certified to the Lender by the Borrower's chief accounting officer in her capacity as an Authorized Officer.
audited means auditing by a person who is qualified for appointment as an auditor of a company under section 393 of the Companies Ordinance, Cap. 622.
audited means examined or reviewed by a certified public accountant. The financial statements shall be furnished to OmniVision no later than thirty (30) days of Distributor's fiscal quarter end or sixty (60) days of Distributor's fiscal year end.
audited means that these reports should be internally reconciled with the custodian´s records and review and commented by the investment manager. The “audited” reports are different from the ones listed as “preliminary”, as preliminary reports do not need to be reconciled.