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Emphasis of matter is a type of paragraph in an auditors' report on financial statements.Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements.
This includes auditors who knowingly emit unmodified unqualified opinions for auditees who are engaged in illegal activities, auditees who have caused a material limitation of scope, auditees that have a lack of going concern, [8] or auditees who present fraudulent financial statements (e.g. Enron and Arthur Andersen). This situation is a clear ...
In law, a per curiam decision or opinion (sometimes called an unsigned opinion) is one that is not authored by or attributed to a specific judge, but rather ascribed to the entire court or panel of judges who heard the case. [1] The term per curiam is Latin for ' by the court '. [2]
A "judicial opinion" or "opinion of the court" is an opinion of a judge or group of judges that accompanies and explains an order or ruling in a controversy before the court. A judicial opinion generally lays out the facts that the court recognized as being established, the legal principles the court is bound by, and the application of the ...
I care less whether fair maps are done by "politicians" or by "citizens" − but it surely will not happen if Issue 1 passes.
Under United States legal practice, a memorandum opinion is usually unpublished and cannot be cited as precedent. It is formally defined as: "[a] unanimous appellate opinion that succinctly states the decision of the court; an opinion that briefly reports the court's conclusion, usu. without elaboration because the decision follows a well-established legal principle or does not relate to any ...
A new initiative by DoorDash, if successful, could redefine the meaning of tipping, writes Corey Mintz.
Update: U.S. District Judge Robert L. Hinkle ruled Friday that Gov. Ron DeSantis’ suspension of Hillsborough State Attorney Andrew Warren violated the Florida Constitution and the First Amendment.