Auditor’s report
The auditor’s report communicates the auditor’s opinion on the financial statements and other information required by the applicable standards and circumstances. It describes the basis for the opinion and relevant responsibilities and may contain additional sections.
Worked example
The auditor issues an unmodified opinion with a basis for opinion and the required description of responsibilities.
Common mistake
The report is not a detailed inventory of all audit procedures or a guarantee that the entity is financially sound.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |