Audit: Difference between revisions
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imported>Doug Williamson (Link to Value for money page.) |
imported>Doug Williamson (Added Third line of defence to See also) |
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* [[Letters of representation]] | * [[Letters of representation]] | ||
* [[Value for money]] | * [[Value for money]] | ||
* [[Third line of defence]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] |
Revision as of 09:48, 5 August 2015
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.
In a broader sense, auditing refers more generally to the process of independent reviewing and reporting on financial and non-financial information.