Audit: Difference between revisions
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1. | 1. ''Financial reporting''. | ||
''Financial reporting'' | |||
The financial auditor’s primary role is to form and report an independent opinion on the truth and fairness of primary financial statements. | The financial auditor’s primary role is to form and report an independent opinion on the truth and fairness of primary financial statements. | ||
2. | 2. ''Independent review.'' | ||
In a broader sense, auditing refers more generally to the process of independent reviewing and reporting on financial and non-financial information. | In a broader sense, auditing refers more generally to the process of independent reviewing and reporting on financial and non-financial information. | ||
| Line 13: | Line 11: | ||
== See also == | == See also == | ||
* [[Assurance]] | * [[Assurance]] | ||
* [[ | * [[Attestation]] | ||
* [[Audit and Assurance Council]] | |||
* [[Audit committee]] | |||
* [[Audit opinion]] | |||
* [[Audit, Reporting and Governance Authority]] | |||
* [[Auditing standards]] | * [[Auditing standards]] | ||
* [[Auditor]] | * [[Auditor]] | ||
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* [[Audit trail]] | * [[Audit trail]] | ||
* [[Developments in corporate and market regulation: implications for the treasurer]] | * [[Developments in corporate and market regulation: implications for the treasurer]] | ||
* [[Due diligence]] | |||
* [[Engagement letter]] | * [[Engagement letter]] | ||
* [[Expectation gap]] | |||
* [[Financial reporting]] | |||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[Governance]] | |||
* [[Internal audit]] | |||
* [[ISA]] | * [[ISA]] | ||
* [[Letters of representation]] | * [[Letters of representation]] | ||
* [[Misstatement]] | |||
* [[National Audit Office]] | |||
* [[Professional skepticism]] | |||
* [[Public Interest Entity]] | |||
* [[Qualified audit report]] | |||
* [[Reconciliation]] | |||
* [[Third line of defence]] | * [[Third line of defence]] | ||
* [[True and fair view]] | |||
* [[Unqualified audit report]] | |||
* [[Value for money]] | * [[Value for money]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 21:25, 29 May 2024
1. Financial reporting.
The financial auditor’s primary role is to form and report an independent opinion on the truth and fairness of primary financial statements.
2. Independent review.
In a broader sense, auditing refers more generally to the process of independent reviewing and reporting on financial and non-financial information.
See also
- Assurance
- Attestation
- Audit and Assurance Council
- Audit committee
- Audit opinion
- Audit, Reporting and Governance Authority
- Auditing standards
- Auditor
- Auditors’ report
- Audit trail
- Developments in corporate and market regulation: implications for the treasurer
- Due diligence
- Engagement letter
- Expectation gap
- Financial reporting
- Financial statements
- Governance
- Internal audit
- ISA
- Letters of representation
- Misstatement
- National Audit Office
- Professional skepticism
- Public Interest Entity
- Qualified audit report
- Reconciliation
- Third line of defence
- True and fair view
- Unqualified audit report
- Value for money
