Audit: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add heading.) |
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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. | ||
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* [[Developments in corporate and market regulation: implications for the treasurer]] | * [[Developments in corporate and market regulation: implications for the treasurer]] | ||
* [[Engagement letter]] | * [[Engagement letter]] | ||
* [[Financial reporting]] | |||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[Internal audit]] | * [[Internal audit]] | ||
* [[ISA]] | * [[ISA]] | ||
* [[Letters of representation]] | * [[Letters of representation]] | ||
* [[Misstatement]] | |||
* [[Public Interest Entity]] | * [[Public Interest Entity]] | ||
* [[Third line of defence]] | * [[Third line of defence]] | ||
Revision as of 02:38, 2 July 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. 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
- Auditing standards
- Auditor
- Auditors’ report
- Audit trail
- Corporate Reporting Council
- Developments in corporate and market regulation: implications for the treasurer
- Engagement letter
- Financial reporting
- Financial statements
- Internal audit
- ISA
- Letters of representation
- Misstatement
- Public Interest Entity
- Third line of defence
- Value for money
