The annual report from an audit bureau that covers two consecutive publishers' statements (see definition) for a given magazine. Often termed a “white sheet” by ABC members. BPA International members are not required to print an audit report if no changes are required to the data reported on the publisher's statement.
The audited annual report from an audit bureau that covers two consecutive publisher's statements (see definition) for a given magazine. Often termed a "white sheet" by ABC members. If no changes are required to the data reported on the publisher's statement, BPA International members are not required to print an audit report.
(U.K.) The document prepared following a quality assessment peer review team site visit. The report generally focuses on institutional quality, academic standards, learning infrastructure, and staffing. In Europe, the document is more likely to be called an "evaluation report" or "assessment report."
A report issued by an independent CPA that expresses an opinion about whether the financial statements present fairly a company's financial position, operating results, and cash flows in accordance with generally accepted accounting principles.
The official findings of an audit bureau (Audit Bureau of Circulation or Business Publications Audit Inc. in the U.S.) as a result of its examination of a magazine's records for a particular year or other stated period of time. Also referred to the "white audit" because it is printed on white paper in order to differentiate it from a publisher's statement.
All companies above a certain size are required to have their financial statements audited by a registered auditor. The auditor prepares an â€œaudit reportâ€ (which is presented at the front of the financial statements) stating whether or not the financial statements give a â€œtrue and fair view of the businessâ€(tm)s results and financial positionâ€. In most cases the audit report given is â€œcleanâ€ â€“ in other words there are no problems reported to shareholders. However, audit reports can also be â€œqualifiedâ€. In qualifying an audit report, the auditor draws the attention of the user of the financial statements to matters which are material and which should be considered when reading the accounts. For example, the auditor may be concerned about the ability of the company to continue on a going concern â€“ in which case the audit report would be qualified on a â€œgoing concernâ€ basis.
is the result of the review of the annual accounts by the auditors. It must accompany the accounts when filed at Companies House. An unqualified report means that the auditors found nothing wrong with the accounts. If the auditors are concerned that the accounts are not a true reflection of the state of the company the report will be qualified by their comments on what they have found.
A tabular display of information about certificates a merchant has issued. In audit reports, certificate transactions are summarized by the certificate profile, certificate type, and/or the range of dates specified. Merchants access the Audit Report page by selecting Audit Report under the Reports heading on the Merchant Administration web site.
is a signed, written document which presents the purpose, scope, and results of the audit. Results of the audit may include findings, conclusions (opinions), and recommendations. (430.01, 430.04 and 430.04.5)