TYPES OF OPINIONS EXPRESSED BY STATUTORY AUDITORS

The results of an audit are recorded in the "audit report" which is intended for shareholders and other users of information concerned. At the same time, statutory auditors should communicate those charged with governance entity significant issues identified during the mission that governa...

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Bibliographic Details
Published in:Quaestus (TimioĢ¦ara) 2016-06 (9), p.326
Main Author: Lenghel, Radu Dorin
Format: Article
Language:English
Subjects:
Accounting policies
Analysis
Audit evidence
Audited financial statements
Auditing standards
Auditors
Auditors reports
Audits
Balance sheets
Boards of directors
Cash flow statements
Consolidated financial statements
Corporate governance
Fair presentation
Financial statements
Internal controls
Profits
Public interest
Stockholders
Studies
Writing
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Summary:The results of an audit are recorded in the "audit report" which is intended for shareholders and other users of information concerned. At the same time, statutory auditors should communicate those charged with governance entity significant issues identified during the mission that governance interest. The audit report should clearly state in writing the opinion of the auditor must evaluate whether the financial statements were established as a benchmark system identified accounting. There are many types of views: unqualified opinion; qualified opinion; contrary opinion; disclaimer of opinion.
ISSN:2285-424X
2343-8134