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- The basic structure of an audit report must include the following12:
- Title: The title must mention that the document is an “Independent Auditor’s Report.”
- Addressee: Here, you must clearly mention to whom you’re giving the report to.
- Introductory Paragraph: This paragraph should mention the financial statements that have been audited, the responsibilities of the auditor and the management, and the scope of the audit.
- Management’s Responsibility: This paragraph should mention the management’s responsibility for the financial statements.
- Auditor’s Responsibility: This paragraph should mention the auditor’s responsibility to express an unbiased, objective opinion regarding the financial statements.
- Opinion: This paragraph should mention the auditor’s opinion on the financial statements.
- Basis of the Opinion: This paragraph should mention the basis of the auditor’s opinion.
- Other Reporting Responsibility: This paragraph should mention any other reporting responsibility of the auditor.
Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Audit Report Format
- #1 – Title The title should mention – ‘ Independent Auditor’s Report .’
- #2 – Addressee The addressee should mention to whom the report is being presented.
- #3 – Introductory Paragraph ...
www.wallstreetmojo.com/audit-report-format/According to the Standards on Auditing, the basic structure of an audit report must include the following:
- Title: The title must mention that the document is an “Independent Auditor’s Report.”
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It includes details of the company's operations, financials, stock, debtors, creditors, and an executive summary of observations from the inspection. 3. Key items reviewed include the …
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