Audit

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

• Auditing Practices Board
• Auditing standards
• Auditors’ report
• Engagement letter
• Financial statements
• Letters of representation