Sorry - your question is unclear but let me start with: *Financial report is the record of the companies financial activities (Financial Statements). *Financial Audit report provides an opinion of the validity and reliability of the FINANCIAL STATEMENTS. The auditor’s report begins with a brief introduction about the audit engagement. Thereafter, the auditor’s report is divided in to three major sections. In the first section, the auditor explains that preparing the financial statements and maintaining sound internal controls is management’s responsibility. In the second section, the auditor explains its own responsibilities, duties and rights regarding the engagement. Here, the auditor emphasizes the nature of the audit and states that the auditor only examines internal controls and accounting records on a sample basis. In the third section, the auditor gives his opinion on the financial statements.
