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  2. Notes to the accounts

    https://www.christs.cam.ac.uk/sites/default/files/inline-files/SORP_2009-10_v06_FINAL_with_Charity_Reg_No.pdf
    8 Nov 2010: An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. ... Moreover, the College is not engaged in an economic activity, so that inclusion of any value would be of questionable
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  4. fm.dvi

    https://www.christs.cam.ac.uk/sites/default/files/inline-files/0a187866618ca3049030ec5014860ae8-original.pdf
    15 Dec 2010: First we discuss a useful preliminary test. In most cases you should apply thisto a series before you use other tests. ... ˜+. = 910. 90100. = 910. 910. The comparison test is really the basic test from which other tests are derived.

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