Auditors’ report: Difference between revisions

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== Auditors' reports on annual accounts ==
== Auditors' reports on annual accounts ==


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 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).
The 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).


== Other forms of auditors' reports ==
== Other forms of auditors' reports ==

Revision as of 16:49, 30 April 2016

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 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).

Other forms of auditors' reports

A report of auditors about any other document or any other matter.


See also