The phrase "in the course of auditing" is correct and can be used in written English.
It means during the process of conducting an audit or examining financial records. Example: "In the course of auditing the company's financial statements, we discovered several discrepancies that needed further investigation."
"BDO seeks to deny and refute the false and misleading statements made by and/or attributed to William Webster by using confidential records obtained in the course of performing auditing services for U.S.T.," the lawsuit said.
The report shall also show specifically any program, expenditure, or other financial transaction or undertaking observed in the course of the audit, which, in the opinion of the Comptroller General, has been carried on or made without authority of law.
"Having worked through all national security issues with the Department of Defence in the course of the audit, the auditor general remains unaware as to why the reasons… relating to prejudice to the security, defence or international relations of the Commonwealth – apply to the information that the certificate requires be omitted from the report to Parliament," the submission said.
Xerox has since replaced KPMG with PricewaterhouseCoopers. "In the course of the audit of the 2000 financial statements, we learned new information that raised concerns about the company's tone at the top, about management's motivations in preparing financial statements to obtain certain earnings rather than trying to get it right," Mr. Ledwith said yesterday.
In the course of that audit, Mr. Zwerner advised the IRS agent of his prior voluntary disclosure.
Come on!" It also takes a big firm to be able to stand up to the corporations when disputes arise in the course of an audit.
Whilst not an issue in our centre during the course of the audit, Weinbroum et al's audit has shown that up to 10% of all available operating time is wasted awaiting Post-Anaesthetic Care Unit (PACU) space.
ACCHS-2 had started a recall system for diabetes in the early months of the audit period, and these efforts increased over the course of the audit.
Consider this inconspicuous gem from the latest quarterly report of Magyar Telekom, Hungary's largest telecoms company:"In the course of conducting their audit of the Company's 2005 financial statements, PricewaterhouseCoopers, the Company's auditors, identified two contracts the nature and business purposes of which were not readily apparent to them".It is one of a series of mea culpas.
The Joint Committee on Taxation estimated that the provision would have a negligible revenue effect ― possibly because the IRS already asks EITC claimants to substantiate business income in the course of its many audits.
WorldCom itself says it caught the impropriety in the course of a "routine internal audit".
