Audit: Difference between revisions
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* [[Misstatement]] | * [[Misstatement]] | ||
* [[National Audit Office]] | * [[National Audit Office]] | ||
* [[Professional skepticism]] | |||
* [[Public Interest Entity]] | * [[Public Interest Entity]] | ||
* [[Qualified audit report]] | * [[Qualified audit report]] | ||
* [[Reconciliation]] | |||
* [[Third line of defence]] | * [[Third line of defence]] | ||
* [[True and fair view]] | * [[True and fair view]] | ||
Latest revision as of 17:58, 17 November 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 and Assurance Council
- Audit committee
- 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
- Expectation gap
- Financial reporting
- Financial statements
- Governance
- Internal audit
- ISA
- Letters of representation
- Misstatement
- National Audit Office
- Professional skepticism
- Public Interest Entity
- Qualified audit report
- Reconciliation
- Third line of defence
- True and fair view
- Unqualified audit report
- Value for money
