A section of an annual report containing an accountant's opinion about the accuracy of its financial statements.
A section of an annual report containing the auditor's opinion about the veracity of the financial statements.
The company's balance sheet report, as presented to shareholders, carries a report from a firm of auditors which states that in their opinion (if it is so) the accounts give a true and fair view of the state of affairs of the company (on the date given on the balance sheet). See Qualified Accounts.
In the context of a financial audit, a statement by the auditor describing the scope of the audit and the auditing standards applied in the examination, and setting forth the auditor's opinion on the fairness of presentation of the financial information in conformity with GAAP or some other comprehensive basis of accounting.
A letter written and signed by a CPA that indicates the extent of the audit and whether or not the financial statements fairly reflect the financial position and operations of a company and have been prepared in conformance with generally accepted accounting principles.
A statement found in a publicly held corporation's annual report. It is issued by an accounting firm which has audited the corporation's financial statements. It states an opinion as to whether the auditing firm believes the financial statements represent an accurate picture of the corporation's financial condition and performance.
A report and opinion, by an independent person or firm, on an organisation's financial records.
All companies above a certain size are required to have their financial statements audited (i.e. checked for truth and fairness) by a registered auditor. The auditor prepares a report which is attached to the financial statements stating his opinion as to whether or not the financial statements give a true and fair view of the company's results and financial position.
Report by independent auditor attesting to the fairness of the financial statements of a company.
Often called the accountant's opinion, it is the statement of the accounting firm's work and its opinion of the corporation's financial statements, especially if they conform to the normal and generally accepted practices of accountancy.
An independent accounting firm's opinion on whether a company's financial statements conform to generally accepted accounting principles (GAAP). The auditorâ€(tm)s report is included in a companyâ€(tm)s annual report.
Often called the accountant's opinion, it is an accounting firm's statement of a corporation's financial documents. The examination assures that the corporation is conforming to the normal and generally accepted practices of accountancy. See: Generally Accepted Accounting Principles
A written opinion of an independent certified public accountant that a company's financial statements are a fair representation of the company's financial performance and financial position. The auditor's report is required for each corporation whose stock is publicly-traded. To Top
The report generated by an auditor as a result of an audit, which typically contains comments about the manner in which the audit was conducted, the standards by which it was made, any irregularities found, possible suggestions for improvement, and, in the case of tax audits, any assessments, refunds, fines, penalties and the like. The auditor's opinion is part of the auditor's report in an accounting audit.
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The 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 or evaluation performed on a legal entity or subdivision thereof (called an â€œauditeeâ€). The report is subsequently provided to a â€œuserâ€ (such as an individual, a group of persons, a company, a government, or even the general public, among others) as an assurance service in order for the user to make decisions based on the results of the audit.