Auditors’ report: Difference between revisions
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1. ''Auditors' reports on annual accounts.'' | |||
An auditors' report is a required constituent of a company’s annual audited accounts. | An auditors' report is a required constituent of a company’s annual audited accounts. | ||
The auditors’ report states the financial information has been audited, it states the respective responsibilities of auditors and directors and gives the basis for the audit opinion and the opinion itself. | The auditors’ report states the financial information has been audited, it states the respective responsibilities of auditors and directors and gives the basis for the audit opinion and the opinion itself. | ||
The audit opinion will relate – among other things - to whether the accounts present a true and fair view of the state of affairs of the company (or other entity being reported on). | |||
2. ''Other forms of auditors' reports.'' | |||
A report of auditors about any other document or any other matter. | A report of auditors about any other document or any other matter. | ||
Also know as an ''audit report''. | |||
== See also == | == See also == | ||
* [[Audit]] | * [[Audit]] | ||
* [[Audit opinion]] | |||
* [[Auditor]] | * [[Auditor]] | ||
*[[Audit trail]] | |||
* [[Directors report]] | * [[Directors report]] | ||
* [[Directors' responsibilities statement]] | |||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[Qualified audit report]] | * [[Qualified audit report]] | ||
* [[Shareholders]] | * [[Shareholders]] | ||
* [[True and fair view]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 17:24, 2 November 2021
1. Auditors' reports on annual accounts.
An auditors' report is a required constituent of a company’s annual audited accounts.
The auditors’ report states the financial information has been audited, it states the respective responsibilities of auditors and directors and gives the basis for the audit opinion and the opinion itself.
The audit opinion will relate – among other things - to whether the accounts present a true and fair view of the state of affairs of the company (or other entity being reported on).
2. Other forms of auditors' reports.
A report of auditors about any other document or any other matter.
Also know as an audit report.
