Audit: Difference between revisions
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* [[Auditing Practices Board]] | * [[Auditing Practices Board]] | ||
* [[Auditing standards]] | * [[Auditing standards]] | ||
* [[Auditor]] | |||
* [[Auditors’ report]] | * [[Auditors’ report]] | ||
* [[Engagement letter]] | * [[Engagement letter]] |
Revision as of 14:44, 21 June 2016
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.