Audit: Difference between revisions
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* [[Assurance]] | * [[Assurance]] | ||
* [[Audit opinion]] | * [[Audit opinion]] | ||
* [[Audit, Reporting and Governance Authority]] | |||
* [[Auditing standards]] | * [[Auditing standards]] | ||
* [[Auditor]] | * [[Auditor]] | ||
Revision as of 17:44, 2 December 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
- Audit opinion
- Audit, Reporting and Governance Authority
- 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
- True and fair view
- Value for money
