Audit opinion: Difference between revisions
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Revision as of 17:34, 2 November 2021
Auditors' reports on annual accounts.
An auditors opinion is part of an auditors' report on a company’s audited financial statements.
The audit opinion will generally report on whether the financial statements – among other things:
- Present a true and fair view of the state of affairs of the company (or other entity being reported on), its profit or loss and its cash flows.
- Have been properly prepared in accordance with relevant financial reporting standards.
- Have been prepared in accordance with relevant company law.