What should be included in an auditor's report? 相關
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Written by CFI Team. What is an Auditor’s Report? An independent Auditor’s Report is an official opinion issued by an external or internal auditor as to the quality and accuracy of the financial statements prepared by a company. The report is a primary source of communication between the auditor and users of financial statements.
2021年10月19日 · What is included in an audit report? 6. Is there any audit report example? 7. What is the process for auditing? Auditing Terms Explained. 8. What is an Audit Opinion? 9. What are the different types of audit opinions? Financial Reporting. 10. What should be included in a financial statement before being presented to an auditor? 11.
Hong Kong Standard on Auditing (HKSA) 700, “The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements” should be read in the context of the “Preface to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services” which sets out the application and authority of HKSAs.
In accordance with HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, the name of the engagement partner shall be included in the auditor's report for audits of complete sets of general purpose financial statements of listed entities unless, in rare circumstances, such disclosure is reasonably expected to lead to a significant personal security threat.
HKICPA's website for reference. Examples of modified auditor's reports are included in the Appendix to HKSA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report. Examples of unmodified and modified auditor's reports for a company.
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The New and Revised Auditor Reporting Standards. 1. Paragraph 5 of ISA 701 indicates that ISA 701 applies to: Audits of complete sets of general purpose financial statements of listed entities. Circumstances when the auditor is required by law or regulation to communicate key audit matters (KAM) in the auditor’s report.
2023年11月14日 · To elevate your next audit report, follow our audit checklist on how to write a good audit report to make sure it clearly communicates the objectives, scope, and findings of an audit engagement — and in doing so, motivates its readers to take internal audit’s
