Audit: Difference between revisions
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imported>Doug Williamson (Link with Public Interest Entity page.) |
imported>Doug Williamson (Mend broken link.) |
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== See also == | == See also == | ||
* [[Assurance]] | * [[Assurance]] | ||
* [[Auditing standards]] | * [[Auditing standards]] | ||
* [[Auditor]] | * [[Auditor]] | ||
* [[Auditors’ report]] | * [[Auditors’ report]] | ||
* [[Audit trail]] | * [[Audit trail]] | ||
* [[Corporate Reporting Board]] | |||
* [[Developments in corporate and market regulation: implications for the treasurer]] | * [[Developments in corporate and market regulation: implications for the treasurer]] | ||
* [[Engagement letter]] | * [[Engagement letter]] | ||
Revision as of 16:29, 3 April 2019
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 standards
- Auditor
- Auditors’ report
- Audit trail
- Corporate Reporting Board
- 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
