Audit: Difference between revisions
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* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[Governance]] | |||
* [[Internal audit]] | * [[Internal audit]] | ||
* [[ISA]] | * [[ISA]] | ||
Revision as of 15:26, 7 March 2022
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
- Attestation
- 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
- Due diligence
- Engagement letter
- Financial reporting
- Financial statements
- Governance
- Internal audit
- ISA
- Letters of representation
- Misstatement
- Public Interest Entity
- Third line of defence
- True and fair view
- Value for money
