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auditor's report (aggregate or consolidated)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › auditor's report (aggregate or consolidated)

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • June 7, 2019 at 12:43 pm #519589
    jihun lee
    Member
    • Topics: 117
    • Replies: 51
    • ☆☆

    Hi Kim,

    May i ask whether whether auditor’s report is consolidated within the annual report ? or does it come separately

    June 9, 2019 at 9:43 am #519947
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8443
    • ☆☆☆☆☆

    Please look at annual report – any annual report – if you’ve never seen one before. Bayer is a good example in many respects https://www.bayer.com/en/bayer-annual-report-2018.pdfx

    You will see from the contents on page 6 that the independent auditor’s report is included here after the financial statements.

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