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#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro
Financial statements are almost always audited by independent accountants who provide an opinion on whether the financial statements present fairly the company’s performance and financial position in accordance with a specified, applicable set of accounting standards and principles.
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3. MAJOR FINANCIAL STATEMENTS AND OTHER INFORMATION SOURCES
sers of financial information inside a company have direct access to the underlying financial data that are summarized in the financial statements and to other information that is collected but not included in the financial reporting process. <span>Financial statements are almost always audited by independent accountants who provide an opinion on whether the financial statements present fairly the company’s performance and financial position in accordance with a specified, applicable set of accounting standards and principles. <span><body><html>


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