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  2. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    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.

  3. Form 10-K - Wikipedia

    en.wikipedia.org/wiki/Form_10-K

    A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance. . Although similarly named, the annual report on Form 10-K is distinct from the often glossy "annual report to shareholders", which a company must send to its shareholders when it holds an annual meeting to elect directors ...

  4. ISA 230 Documentation - Wikipedia

    en.wikipedia.org/wiki/ISA_230_Documentation

    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.

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Investment companies, with conforming changes as of May 1, 2004 full-text: 34-17: 2006: Investment companies, with conforming changes as of May 1, 2006 full-text: 34-18: 2007: Investment companies, with conforming changes as of May 1, 2007 full-text: 34-19: 2008: Investment companies, with conforming changes as of May 1, 2008 full-text: 34-20: 2009

  6. Internal audit - Wikipedia

    en.wikipedia.org/wiki/Internal_audit

    Internal audit plays a critical role maintaining effective control mitigating emerging risks. Businesses will increase risk or bypass opportunity if auditors do not address disruption-related risks. [28] Michael G. Alles has discussed that Big Data is a disruptive innovation that auditors must incorporate in practice. [29]

  7. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;

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