Audit: Difference between revisions
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''Financial reporting'' | ''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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== See also == | == See also == | ||
* [[Assurance]] | |||
* [[Auditing Practices Board]] | * [[Auditing Practices Board]] | ||
* [[Auditing standards]] | * [[Auditing standards]] | ||
Revision as of 15:44, 11 December 2016
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.
