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An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.
The Effects of EDP on the Auditor's Study and Evaluation of Internal Control full-text: December 1974 4: Quality Control Considerations for a Firm of Independent Auditors full-text: December 1974 5: The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report full-text: July 1975 6
When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...
Users of these entities' financial information, such as investors, government agencies, and the general public, rely on the external auditor to present an unbiased and independent audit report. The manner of appointment, the qualifications, and the format of reporting by an external auditor are defined by statute, which varies according to ...
Scope of the independent auditor's review of internal control full-text: 1958 October 30: Responsibilities and functions of the independent auditor in the examination of financial statements full-text: 1960 September 31: Consistency full-text: 1961 October 32: Qualifications and disclaimers (clarification of reporting standards) full-text: 1962 ...
Staff from the legislative watchdog, the Joint Legislative Audit and Review Commission, presented to legislators their highly anticipated findings on the projected growth of the data center ...
Emphasis of matter is a type of paragraph in an auditors' report on financial statements.Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements.
SSAE 18 also identifies other relevant roles not directly engaged in the audit: [18] AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization, A service organization used by a service organization that is the responsible party; and