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An 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, as an assurance service in order for the user to make decisions based on the results of the audit.
An ISAE 3402 attestation including an audit report is regarded as a quality criterion for service providers that distinguishes them from competitors. [ 3 ] It also pays for a customer to contract with a service provider that holds an ISAE 3402 attestation: the auditor of the customer can rely on the attestation of the service organization ...
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
Emphasis of matter is a type of paragraph in an auditors' report on financial statements.Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements.
SSAE 18 also identifies other relevant roles not directly engaged in the audit: [18] AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization, A service organization used by a service organization that is the responsible party; and
Reports on the Application of Accounting Principles full-text: July 1986 51: Reporting on Financial Statements Prepared for Use in Other Countries full-text: July 1986 52: Omnibus Statement on Auditing Standards-1987 full-text: April 1988 53: The Auditor's Responsibility to Detect and Report Errors and Irregularities full-text: April 1988 54
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
Assessing and responding to audit risk in a financial statement audit full-text: 04-02: 2009: Assessing and responding to audit risk in a financial statement audit, revised edition as of October 1, 2009: 04-03: 2012: Assessing and responding to audit risk in a financial statement audit, with conforming changes as of March 1, 2012: 04-04: 2014