Difference between revisions of "Audit"

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* [[Public Interest Entity]]
 
* [[Public Interest Entity]]
 
* [[Qualified audit report]]
 
* [[Qualified audit report]]
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* [[Reconciliation]]
 
* [[Third line of defence]]
 
* [[Third line of defence]]
 
* [[True and fair view]]
 
* [[True and fair view]]

Latest revision as of 12:22, 23 July 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