Audit: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing) |
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1. ''Financial reporting''. | 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. | The financial auditor’s primary role is to form and report an independent opinion on the truth and fairness of primary financial statements. | ||
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* [[Financial statements]] | * [[Financial statements]] | ||
* [[Letters of representation]] | * [[Letters of representation]] | ||
Revision as of 16:05, 29 July 2013
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.
