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  • 06a SMR For Sec.2016v3

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    Robert Ramirez
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    The management of the company is responsible for preparing and fairly presenting the financial statements for the period ending December 31, 2016 according to Philippine Financial Reporting Standards. This includes designing internal controls over financial reporting and making reasonable estimates. The Board of Directors reviews and approves the financial statements which are then submitted to the stockholders. An independent auditor examined the financial statements under Philippine Standards on Auditing and expressed an opinion on whether the statements were fairly presented.

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    06a Smr for Sec.2016v3

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    The management of the company is responsible for preparing and fairly presenting the financial statements for the period ending December 31, 2016 according to Philippine Financial Reporting Standards. This includes designing internal controls over financial reporting and making reasonable estimates. The Board of Directors reviews and approves the financial statements which are then submitted to the stockholders. An independent auditor examined the financial statements under Philippine Standards on Auditing and expressed an opinion on whether the statements were fairly presented.

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    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
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    11 views1 page

    06a SMR For Sec.2016v3

    Uploaded by

    Robert Ramirez
    The management of the company is responsible for preparing and fairly presenting the financial statements for the period ending December 31, 2016 according to Philippine Financial Reporting Standards. This includes designing internal controls over financial reporting and making reasonable estimates. The Board of Directors reviews and approves the financial statements which are then submitted to the stockholders. An independent auditor examined the financial statements under Philippine Standards on Auditing and expressed an opinion on whether the statements were fairly presented.

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    © All Rights Reserved
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    of 1

    (CLIENTS LETTER HEAD)

    STATEMENT OF MANAGEMENTS RESPONSIBILITY


    FOR FINANCIAL STATEMENTS

    The Management of __________________________is responsible for the preparation and fair


    presentation of the financial statements for the period ended December 31, 2016, in
    accordance with the Philippine Financial Reporting Standards. This responsibility
    includes designing and implementing internal controls relevant to the preparation and
    fair presentation of financial statements that are free from material misstatement,
    whether due to fraud or error, selecting and applying appropriate accounting policies,
    and making accounting estimates that are reasonable in the circumstances.

    The Board of Directors reviews and approves the financial statements and submits the
    same to the stockholders.

    ---------------------------------- the independent auditors, appointed by the stockholders,


    has examined the financial statements of the Company in accordance with Philippine
    Standards on Auditing, and in its report to the stockholders, has expressed its opinion
    on the fairness of presentation upon completion of such examination.

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