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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Audits of financial statements may be required by contractual arrangement, law, or regulation.
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3.1.7. Auditor’s Reports
the financial statements. This opinion is referred to as the audit report. Audit reports take slightly different forms in different jurisdictions, but the basic components, including a specific statement of the auditor’s opinion, are similar. <span>Audits of financial statements may be required by contractual arrangement, law, or regulation. International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These s


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