| 11. | Land received financial statements from the Bank of America in Los Angeles.
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| 12. | The company has already budgeted for the payment in its financial statements.
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| 13. | _Hold corporate executives legally accountable for the accuracy of financial statements.
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| 14. | The financial statements are the responsibility of management, not the auditor.
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| 15. | He says he makes his financial statements available to his clients.
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| 16. | A nutrient budget isn t as exact as a financial statement.
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| 17. | Arthur Andersen signed off on two financial statements that were inconsistent.
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| 18. | The company eventually restated its financial statements for 1997 through 2003.
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| 19. | Lopez said Meralco was still finalizing its financial statement for 1997.
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| 20. | Handleman subsequently restated its financial statements to correct these accounting errors.
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