Audit: Difference between revisions
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* [[Engagement letter]] | * [[Engagement letter]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[Internal audit]] | |||
* [[ISA]] | * [[ISA]] | ||
* [[Letters of representation]] | * [[Letters of representation]] | ||
Revision as of 19:34, 7 June 2021
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.
See also
- Assurance
- Auditing standards
- Auditor
- Auditors’ report
- Audit trail
- Corporate Reporting Council
- Developments in corporate and market regulation: implications for the treasurer
- Engagement letter
- Financial statements
- Internal audit
- ISA
- Letters of representation
- Public Interest Entity
- Third line of defence
- Value for money
