Audit: Difference between revisions
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imported>Doug Williamson (Added Third line of defence to See also) |
imported>Doug Williamson (Added link to Treasurer's Handbook) |
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* [[Value for money]] | * [[Value for money]] | ||
* [[Third line of defence]] | * [[Third line of defence]] | ||
* [[Developments in corporate and market regulation: implications for the treasurer]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] |
Revision as of 15:22, 12 November 2015
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.