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The fundamental purpose of an audit is to provide independent assurance that management has, in its financial statements, presented a “true and fair” view of a company’s financial performance and position. It underpins the trust and obligation of stewardship between those who manage a company and those who own it or otherwise have a need for a clear and objective view. And that list of stakeholders is wide — from the audit committee, shareholders, employees and suppliers, to customers, banks, regulatory bodies and analysts. An audit typically involves planning and risk assessment, understanding/testing internal controls, analytical procedures, substantive testing of source information, and an opinion report.

Member since: Sunday, January 23, 2022

Website: https://www.sawyerassurance.com/

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