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Everything in the company and in the financial statements must be audited
Audited Financial Statement is actually your annual audit report of your financial activity through out the FY (financial year) and audited report always generated by the external audit firms who are normally appointed by the BOD (Board of Directors) for conducting annual external audits to evaluate financial health of the company/ Business.
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The audited financial statements are statements on which the auditor has expressed his opinion as to the truth and Fairness of management 's assertions.
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In fact, after the financial statements to be published by the company management, the auditor role come to audit the financial statements to make sure tat it have no material misstatements.
