Audit

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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. Independent review.

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
  • Attestation
  • Audit and Assurance Council
  • Audit committee
  • Audit opinion
  • Audit, Reporting and Governance Authority
  • Auditing standards
  • Auditor
  • Auditors’ report
  • Audit trail
  • Corporate Reporting Council
  • Developments in corporate and market regulation: implications for the treasurer
  • Due diligence
  • Engagement letter
  • Expectation gap
  • Financial reporting
  • Financial statements
  • Governance
  • Internal audit
  • ISA
  • Letters of representation
  • Misstatement
  • National Audit Office
  • Professional skepticism
  • Public Interest Entity
  • Qualified audit report
  • Reconciliation
  • Third line of defence
  • True and fair view
  • Unqualified audit report
  • Value for money
Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Audit&oldid=55147’
Categories:
  • Accounting, tax and regulation
  • Compliance and audit

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