auditors report
#fra-introduction
An
auditor's report (also called the
auditor's opinion) is issued as part of a company's audited financial report. It tells the end-user the following:
- Whether the financial statements are presented in accordance with generally accepted accounting principles.
- It identifies those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
- Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report.
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Details