Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
The auditor report on financial statements should include the following matters
1. A title identifying the person or persons to whom the report is addressed
2. An introductory paragraph identifying the financial statements
3.separate sections dealing with: respective responsibilities before of directors and auditors, the basis of the auditors opinion and the auditor's opinion on the financial statements
4. Signature of the auditors
5 the date of the auditors report
The audit report is the means by which the the auditors express their opinion on the truth and fairness of a company financial statements.