Audit: Difference between revisions
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imported>Doug Williamson (Update.) |
imported>Doug Williamson (Link with Audit trail.) |
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* [[Auditor]] | * [[Auditor]] | ||
* [[Auditors’ report]] | * [[Auditors’ report]] | ||
* [[Audit trail]] | |||
* [[Engagement letter]] | * [[Engagement letter]] | ||
* [[Financial statements]] | * [[Financial statements]] |
Revision as of 12:47, 9 August 2017
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.