Audit: Difference between revisions
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imported>Doug Williamson (Link with Audit trail.) |
imported>Doug Williamson (Update links and expand for ISA.) |
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* [[Auditors’ report]] | * [[Auditors’ report]] | ||
* [[Audit trail]] | * [[Audit trail]] | ||
* [[Developments in corporate and market regulation: implications for the treasurer]] | |||
* [[Engagement letter]] | * [[Engagement letter]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[ISA]] | |||
* [[Letters of representation]] | * [[Letters of representation]] | ||
* [[Third line of defence]] | |||
* [[Value for money]] | * [[Value for money]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 19:47, 8 April 2018
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.
