COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to...

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2012-002

Transcript of COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to...

Page 1: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

2012-002

Page 2: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 3: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 4: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 5: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 6: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 7: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 8: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 9: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 10: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 11: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 12: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and
Page 13: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and