The auditor’s report is drawn up on the basis of an audit of the procedures and records used for the preparation of financial statements or reports.
There are four different types of audit reports.
The auditor’s opinion is presented in the auditor’s report, which includes an introductory section, a section identifying the financial statements in question, another section that sets out the auditor’s opinion on those financial statements, and an optional fourth section that may supplement or provide additional information. relevant information.