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L11_Auditreport(PPSlides) - THE AUDIT REPORT(SAS 600...

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1 THE AUDIT REPORT (SAS 600) 2 Elements of audit report square6 to whom addressed square6 financial statements audited square6 directors’ responsibilities square6 auditors’ responsibilities square6 basis of opinion square6 other information required by statue square6 signature of auditor square6 audit report date 3 Statements of responsibility and basis of opinion that: square6 financial statements are responsibility of the directors square6 auditors responsibility is to express an opinion on the financial statements square6 auditors should explain basis of their opinion by including statement: – as to compliance with auditing standards, together with reasons for departure 4 – audit process includes examining, on a test basis, evidence relevant to amounts and disclosures, assessing significant estimates and judgements, and considering accounting policies are appropriate – that the audit provides a reasonable basis for the opinion
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2 5 Expression of opinion square6
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