Audit: Difference between revisions
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1. | 1. ''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. |
Revision as of 12:03, 27 August 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 Council
- 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