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of Statement on Auditing Standards No. 1 An audit, for purposes of this section, is defined as an examination of historical financial state-. Financial statements audit is an examination of an entity's financial statements by an independent auditor where an audit report is issued to opine on the. Independent accounting firm\'s report made from audited financial statements.

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We have audited the accompanying financial statements of The Community Trust of Wellington on pages 1 to. 14, which comprise the statement of financial position. The financial statements you submit to the Companies Office each year must comply with generally accepted accounting practice (GAAP) and be audited by a. Audit planning is a continual process throughout the audit engagement. In order to recognize audit planning as a continual process, and to align the guidance on.

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When organisations think about audit and assurance, they often focus on assurance over the financial statements alone. However, assurance can be applied to. A statutory audit is a legally required review of financial records. The role of a statutory audit is to certify the financial statements of companies or. Independent accounting firm\'s report made from audited financial statements.