Audit: Difference between revisions
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imported>Doug Williamson (Update links and expand for ISA.) |
imported>Doug Williamson (Link with Public Interest Entity page.) |
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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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* [[ISA]] | * [[ISA]] | ||
* [[Letters of representation]] | * [[Letters of representation]] | ||
* [[Public Interest Entity]] | |||
* [[Third line of defence]] | * [[Third line of defence]] | ||
* [[Value for money]] | * [[Value for money]] | ||
Revision as of 16:12, 10 July 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.
See also
- Assurance
- Auditing Practices Board
- Auditing standards
- Auditor
- Auditors’ report
- Audit trail
- Developments in corporate and market regulation: implications for the treasurer
- Engagement letter
- Financial statements
- ISA
- Letters of representation
- Public Interest Entity
- Third line of defence
- Value for money
