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  • Commission On Audit Circular No. 77-50 March 1, 1977 TO: The Director-General, The Chief Accountant, and The Auditor of The Philippine

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    The document is a circular from the Commission on Audit prescribing the use of an Auditing Manual for auditing the transactions of research agencies and stations as well as the scientific and technological research activities of colleges and universities. The Auditing Manual outlines the auditing requirements that these research operations must follow based on basic laws and specific guidelines. All parties involved in research are instructed to immediately comply with the requirements in the Auditing Manual.

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    The document is a circular from the Commission on Audit prescribing the use of an Auditing Manual for auditing the transactions of research agencies and stations as well as the scientific and technological research activities of colleges and universities. The Auditing Manual outlines the auditing requirements that these research operations must follow based on basic laws and specific guidelines. All parties involved in research are instructed to immediately comply with the requirements in the Auditing Manual.

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    8 views1 page

    Commission On Audit Circular No. 77-50 March 1, 1977 TO: The Director-General, The Chief Accountant, and The Auditor of The Philippine

    Uploaded by

    Tantan Cabrigas
    The document is a circular from the Commission on Audit prescribing the use of an Auditing Manual for auditing the transactions of research agencies and stations as well as the scientific and technological research activities of colleges and universities. The Auditing Manual outlines the auditing requirements that these research operations must follow based on basic laws and specific guidelines. All parties involved in research are instructed to immediately comply with the requirements in the Auditing Manual.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
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    COMMISSION ON AUDIT CIRCULAR NO.

    77-50 March 1, 1977

    TO : The Director-General, the Chief Accountant, and the Auditor of the Philippine
    Council for Agriculture and Resources Research (PCARR);Agency/Office Heads,
    Accountants and Auditors of Research Agencies/Stations; and All Others
    Concerned.

    SUBJECT : Use of Auditing Manual for Research Operations.

    This Circular prescribes the use of the Auditing Manual which embodies the auditing
    requirements for transactions of research agencies/stations and scientific/technological
    research activities of colleges and universities specified in Annex "A" of said Manual. Such
    transactions/research activities shall be governed by the basic laws and specific requirements
    prescribed therein.

    This Circular shall take effect immediately.

    Strict compliance herewith is enjoined.

    (SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman

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